Browse GOV.UK

Browse: VAT

Help improve GOV.UK Take part in user research (opens in a new tab)

Register your business

• VAT registration
• VAT registration thresholds

Sign in to your account

• Sign in to your VAT online account

Find a VAT number

• Check a UK VAT number

Paying VAT

• 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

VAT returns

• VAT Returns
• Correct errors on your VAT Returns

Different ways to report and pay

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

Charging or reclaiming

• Reclaiming VAT
• Businesses and charging 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

VAT for building and construction

• VAT for builders
• Building a new home and VAT
• Check when you must use the VAT 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

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

Notices, forms and helpsheets

• VAT notices in numerical order
• VAT forms

Help and support

• Help and support for VAT
• Help and support for Making Tax Digital
• VAT visits and inspections