Tariff and Excise Duties
Guidance UK Trade Tariff: excise duties, reliefs, drawbacks and allowances Updated 3 July 2019 Contents 1.Introduction 2.Wine and made-wine 3.Beer 4.Cider and perry 5.Spirits 6.Low alcohol beverages 7.Imported ...
Category Archives: Value Added Tax
VAT Transitional 2021 UK Guidance
Guidance Value Added Tax EU Exit Transitional Provisions Find out about the VAT treatment of transactions or movements of goods which span the end of the transition period. Published 23 December 2020 From: HM Revenue ...
VAT GB to NI 2021 UK Guidance
Guidance How VAT will apply to goods moving between Great Britain and Northern Ireland Find out how import VAT will apply to goods moving between Great Britain and Northern Ireland for individuals and ...
Import VAT Return 2021 UK Guidance
Guidance Check when you can account for import VAT on your VAT Return from 1 January 2021 From 1 January 2021, if your business is registered for VAT in the UK find out when you can, or need to, account for import ...
VAT Marketplace Sales to UK Customers 2021 UK Gui
Guidance VAT and overseas goods sold to customers in Great Britain using online marketplaces from 1 January 2021 How online marketplaces will deal with VAT for goods from overseas that are sold to customers in Great ...
VAT Direct Sales to UK Customers 2021 UK Guidance
Part ofBrexit transition: new rules for 2021 Guidance VAT and overseas goods sold directly to customers in Great Britain from 1 January 2021 How sellers will deal with VAT for goods from overseas that they sell ...
Reclaiming EU VAT 2021 UK Guidance
Guidance Claim VAT refunds from EU countries from 1 January 2021 Find out how to claim VAT refunds from EU member states from 1 January 2021. Published 18 September 2019 Last updated 13 November 2020 — see all ...
Reclaiming UK VAT 2021 UK Guidance
Guidance Claim refunds of UK VAT from 1 January 2021 if you’re an EU business From 1 January 2021, if you’re an EU business not registered for VAT in the UK, check how to claim VAT refunds on goods and ...
VAT Health Care Medicines 2021 UK Guidance
Guidance Health professionals and pharmaceutical products (VAT Notice 701/57) How to account for VAT on goods and services provided by registered health professionals, including doctors, dentists, nurses and ...
VAT Pharma and Medical
Guidance Health professionals and pharmaceutical products (VAT Notice 701/57) How to account for VAT on goods and services provided by registered health professionals, including doctors, dentists, nurses and ...
Reporting EU Sales
How to report your EU sales for VAT Overview If you’re a VAT-registered business in the UK supplying goods and services to VAT-registered customers in an EU country, you must tell HMRC about those supplies. Use an EC ...
VAT Digital UK Sales 2021 UK Guidance
Pay VAT when you sell digital services to UK consumers from 1 January 2021 If you’re a non-UK business, find out how you can pay VAT on digital services from 1 January 2021. Published 9 October 2019 From: HM ...
Recovery of UK Vat 2021
Guidance Claim refunds of UK VAT from 1 January 2021 if you’re an EU business New rules for January 2021 The UK has left the EU, and the transition period after Brexit comes to an end this year. This page tells ...
VAT on Digital Services 2021 UK Guidance
VAT Digital Services For sales made on or after 1 January 2021, you will not be able to use the UK’s VAT Mini One Stop Shop (VAT MOSS) service to declare sales and pay VAT due in EU member states. The final return ...
Reclaiming VAT in EU
You can continue to use the EU VAT refund system to claim a VAT refund on expenses incurred before 1 January 2021 in EU member states, until 11pm on 31 March 2021. You will not be able to use the EU VAT refund system ...