VAT

Includes online returns, rates, charging and record keeping

Register your business

• Register for VAT

Paying VAT

• How VAT works
• VAT rates
• Pay your VAT bill
• VAT payments on account
• VAT repayments
• VAT payment deadline calculator
• Tax on shopping and services
• Insolvency and your VAT

Forms

• VAT forms

Find a VAT number

• Check a UK VAT number

VAT returns

• Sending a VAT Return

Charging or reclaiming

• Charge, reclaim and record VAT
• Work out your VAT fuel scale charge
• Exemption and partial exemption from VAT
• VAT: costs or disbursements passed to customers
• VAT: instalments, deposits, credit sales
• VAT: self-billing arrangements

Different ways to report and pay

• VAT Annual Accounting Scheme
• VAT Cash Accounting Scheme
• VAT Flat Rate Scheme
• VAT margin schemes
• VAT retail schemes

Exporting goods and services

• Exports, sending goods abroad and charging VAT
• Work out your place of supply of services for VAT rules

Importing goods and services

• Paying VAT on imports from outside the UK to Great Britain and from outside the EU to Northern Ireland
• Importing vehicles into the UK

VAT for building and construction

• VAT for builders
• Reclaim VAT on a self build home
• Check when you must use the VAT domestic reverse charge for building and construction services

Selling vehicles

• VAT when you sell a vehicle
• VAT when you buy a vehicle to sell on

Charities

• VAT for charities

Help and support

• HMRC email updates, videos and webinars for VAT
• HMRC email updates, videos and webinars for Making Tax Digital
• VAT visits and inspections

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