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Use this guidance and the examples included to help you if you are a contractor or subcontractor within the Construction Industry Scheme.
Use these road fuel charges from 1 May 2025 on your VAT return, to account for private consumption of fuel on a business vehicle.
Find out about the calculation of the company car benefit charge.
Find out which country鈥檚 VAT rules to use when supplying services abroad.
Use this form if you've received a letter or email from HMRC asking you to send details to support your VAT repayment claim.
Find a list of offshore funds that have applied for and been approved as reporting funds.
Check if you need to pay import VAT when you import goods into Great Britain from outside the UK, or outside the EU to Northern Ireland. For supplies of services from outside the UK you must account for VAT under the reverse鈥�
There are different ways to register depending on which tax service you want to use on behalf of your client.
How to get VAT relief if you鈥檙e buying goods because of your disability.
When and how to account for VAT when you transfer a business as a going concern (TOGC).
Find out if VAT is due when you sell, send or transfer goods from Great Britain to outside the UK or from Northern Ireland to outside the UK and EU.
Check if you can claim a VAT refund using the DIY housebuilders scheme, if you鈥檙e building a new house.
Find out how VAT applies to education, research, vocational training, examination services and goods and services connected with these activities.
What qualifies as ordinary commuting and private travel for tax purposes.
Find out about Annual Tax on Enveloped Dwellings (ATED), what you need to pay and how to appoint an agent or adviser to act on your behalf.
Use these rates and thresholds when you operate your payroll or provide expenses and benefits to your employees.
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.
Register your client鈥檚 trust online if you鈥檙e a tax agent or adviser.
Find out how to register your client for Self Assessment, Corporation Tax, PAYE, VAT or their trust or estate.
Don鈥檛 include personal or financial information like your National Insurance number or credit card details.
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