Guidance and regulation

Find out when you can expect to receive a reply from HMRC to a query or request you've made.

• From: HM Revenue & Customs
• Updated: 10 May 2023

Find and use tools and calculators that will help you work out your tax.

• From: HM Revenue & Customs
• Updated: 1 May 2024

If you account for your import VAT on your VAT Return, you’ll have to access the Customs Declaration Service to get a postponed import VAT statement online.

• From: HM Revenue & Customs
• Updated: 28 June 2023

A list of goods and services showing which rates of VAT apply and which items are exempt or outside the scope of VAT.

• From: HM Revenue & Customs
• Updated: 11 July 2022

UK businesses registered for VAT that are claiming a VAT refund in another country can ask HMRC for a certificate of status to confirm they are trading in the UK.

• From: HM Revenue & Customs
• Updated: 26 September 2023

How to work out the VAT on building work and materials if you're a contractor, subcontractor or developer.

• From: HM Revenue & Customs
• Updated: 24 January 2024

Find out how to determine the place of supply of your services and how to deal with supplies of services which you receive from outside the UK.

• From: HM Revenue & Customs
• Updated: 29 September 2022

The guide to VAT rules and procedures.

• From: HM Revenue & Customs
• Updated: 29 September 2023

If your payment is more than 15 days overdue, first and second late payment penalties apply. Find out how to avoid penalties and get help to pay in instalments.

• From: HM Revenue & Customs
• Updated: 10 March 2023

Find out how to amend your VAT records if you've made errors, correct errors on your VAT Return and claim a refund if you’ve overpaid VAT.

• From: HM Revenue & Customs
• Updated: 6 January 2023

Find out about the reverse charge for supplies of services reported within the Construction Industry Scheme (CIS).

• From: HM Revenue & Customs
• Updated: 24 September 2020

Find out which types of food are zero-rated and which are standard-rated for VAT purposes.

• From: HM Revenue & Customs
• Updated: 3 May 2024

From 1 January 2023, you’ll get penalty points if you submit a VAT Return late (including nil payment returns). Find out how points work and how to avoid a £200 penalty.

• From: HM Revenue & Customs
• Updated: 1 March 2023

Find technical information about the VAT reverse charge if you buy or sell building and construction services.

• From: HM Revenue & Customs
• Updated: 9 December 2022

Find out how to fill in your VAT return, about using VAT accounting schemes and how to submit your return electronically.

• From: HM Revenue & Customs
• Updated: 19 February 2024

Find out if you need to update your VAT Return, make the correction online or use the VAT652 form to notify HMRC about errors.

• From: HM Revenue & Customs
• Updated: 16 June 2023

Find out how you can get your import VAT certificates (C79). This will show how much VAT you've paid on imports and recover the VAT as input tax on your VAT Return.

• From: HM Revenue & Customs
• Updated: 9 June 2020

Find out which service to use for import declarations made on the Customs Declaration Service (CDS) or Customs Handling of Import and Export Freight (CHIEF).

• From: HM Revenue & Customs
• Updated: 15 January 2024

Find out about partial exemption and the methods and calculations to use to see how much input tax you can recover.

• From: HM Revenue & Customs
• Updated: 14 September 2023

How and when you can apply zero-rated VAT to exported goods.

• From: HM Revenue & Customs
• Updated: 31 October 2023