We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Use the online service or VAT431NB form to reclaim VAT, if you're a DIY housebuilder building a new home or charity building.
Find out if you can get VAT relief if you're having building work done in your home related to your disability.
You can claim a relief to pay less Customs Duty and VAT if you re-import goods to the UK.
Find out when you can zero rate books and other forms of printed matter.
How to create invoices for transactions in foreign currencies and convert them into pound sterling when you account for VAT.
Use form VAT50/51 to apply to register a VAT group.
Check which supplies of sport, physical recreation, and physical education services qualify for exemption from VAT.
From 1 January 2023, HMRC will charge VAT-registered businesses late payment interest from the first day their payment is overdue until it is paid in full.
Find out about group and divisional VAT registration and the forms you should use to apply.
Find out the basic rules of VAT, how they apply to clubs and associations, and how to treat VAT on subscriptions and other payments.
Find out when you need to pay VAT if you provide holiday accommodation, caravans and camping facilities.
Choose how to pay Customs Duty, excise duties and VAT.
Check if VAT is due on payments linked to private school fees and find out what you can reclaim VAT on.
Notify HMRC of the specific nature of the land and property supplies you're making using form VAT5L.
Find out the 'place of supply' rules for passenger transport and the VAT zero rating of public passenger transport if you supply it in the UK.
Find out how the VAT Capital Goods Scheme (CGS) works, the items covered by the scheme, the rules and how adjustments and disposals are affected.
Find out how to account for VAT and who to contact if you're an insolvency practitioner and you're appointed over insolvent VAT-registered businesses.
How to charge and account for VAT on the movement of goods between Northern Ireland and EU member states (VAT Notice 725).
Use the Capital Goods Scheme if you reclaim VAT on capital items like expensive land, property or computer equipment.
Find out about the VAT liability of insurance transactions and insurance related services.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab and requires JavaScript).