VAT

What Value Added Tax is, how it works, different VAT rates and who needs to register

How and who needs to register for VAT with HM Revenue & Customs

How to submit your VAT return, signing into your online VAT account and VAT fuel scale charges

Check if you need to follow HM Revenue & Custom's rules for Making Tax Digital for VAT, find software, and sign up.

Details of the various accounting schemes for VAT and record-keeping

If you’re VAT-registered you must charge VAT on the taxable goods and services you sell

How to pay your VAT bill

Understand the VAT rules and rates for trades including builders, plumbers, plasterers and car dealers

Understand your VAT obligations when exporting goods or services

Understand your VAT obligations when importing goods or services

VAT rules and how to register if you are an overseas business selling goods in the UK

Access the VAT notices, notes and information sheets

Webinars, emails and advisory videos on VAT from HM Revenue & Customs

How Northern Ireland and EU businesses can claim refunds of VAT incurred on goods in the EU and Northern Ireland using the EU VAT refund system.

Information about when you can, or need to, account for VAT on your tax return if you're a UK VAT-registered business.

Find out how to report and pay VAT due on the distance sales of goods from Northern Ireland to consumers in the EU using the One Stop Shop (OSS) Union scheme.

Find out about using the VAT margin scheme if you're a dealer who sells second-hand motor vehicles in Northern Ireland that have come from Great Britain.