tag:www.gov.uk,2005:/search/guidance-and-regulation Guidance and regulation 2025-01-27T09:17:52+00:00 HM Government tag:www.gov.uk,2005:/guidance/vat-payments-on-account 2025-01-27T09:17:52+00:00 VAT payments on account Find out who has to pay VAT payments on account, how HMRC works out your payments, the alternatives and how and when to pay. tag:www.gov.uk,2005:/guidance/vat-annual-accounting-notice-732 2024-11-22T13:52:40+00:00 Annual accounting Scheme (VAT Notice 732) Find out who can use the VAT Annual Accounting Scheme, how to use it and how to apply to join the scheme. tag:www.gov.uk,2005:/guidance/paying-vat-and-duties-on-imports 2024-07-19T17:12:08+01:00 How to pay duties and VAT on imports from outside of the UK Choose how to pay Customs Duty, excise duties and VAT. tag:www.gov.uk,2005:/guidance/how-to-fill-in-and-submit-your-vat-return-vat-notice-70012 2024-02-19T15:53:44+00:00 How to fill in and submit your VAT Return (VAT Notice 700/12) Find out how to fill in your VAT return, about using VAT accounting schemes and how to submit your return electronically. tag:www.gov.uk,2005:/guidance/deferral-of-vat-payments-due-to-coronavirus-covid-19 2023-09-16T00:01:00+01:00 VAT deferred due to coronavirus (COVID-19) Find out about VAT payments deferred between 20 March and 30 June 2020. tag:www.gov.uk,2005:/guidance/submit-your-one-stop-shop-return-and-vat-payment 2023-04-24T09:00:05+01:00 Submit your One Stop Shop VAT Return Use this service to submit your One Stop Shop (OSS) VAT Return and pay the VAT due if you're registered for the OSS Union scheme. tag:www.gov.uk,2005:/guidance/vat-on-admission-charges-to-attractions 2022-12-23T10:44:53+00:00 VAT on admission charges to attractions Check which attractions are eligible for the temporary reduced rate of VAT from 15 July 2020. tag:www.gov.uk,2005:/guidance/vat-reduced-rate-for-hospitality-holiday-accommodation-and-attractions 2022-12-23T10:44:44+00:00 VAT: reduced rate for hospitality, holiday accommodation and attractions If you’re a VAT registered business, check if you can temporarily reduce the rate of VAT on supplies relating to hospitality, accommodation, or admission to certain attractions. tag:www.gov.uk,2005:/guidance/vat-moss-exchange-rates-for-2020 2021-01-01T15:48:13+00:00 VAT MOSS exchange rates for 2020 Find currency exchange rates for VAT Mini One Stop Shop (VAT MOSS) businesses registered in the UK to complete declarations. tag:www.gov.uk,2005:/guidance/vat-moss-exchange-rates-for-2019 2020-01-02T15:26:58+00:00 VAT MOSS exchange rates for 2019 Find currency exchange rates for VAT Mini One Stop Shop (VAT MOSS) businesses registered in the UK to complete declarations. tag:www.gov.uk,2005:/guidance/applying-the-correct-vat-liability-on-residential-domestic-service-charges-vat-information-sheet-0718 2018-09-07T12:30:01+01:00 Applying the correct VAT liability on residential domestic service charges (VAT information sheet 07/18) This information sheet tells you how to apply the correct liability to domestic service charges from 1 November 2018. tag:www.gov.uk,2005:/guidance/vat-relief-for-charities-on-goods-and-building-work-for-disabled-people 2015-01-06T12:00:00+00:00 VAT relief for charities on goods and building work for disabled people Find out about VAT relief that may be available if you’re a charity buying certain goods and building work for disabled people. tag:www.gov.uk,2005:/guidance/vat-relief-on-certain-building-work-if-you-have-a-disability 2015-01-06T00:00:00+00:00 VAT relief on certain building work if you have a disability Find out if you can get VAT relief if you're having building work done in your home related to your disability.