Basic Guides

Avoid common VAT mistakes

This is useful if you want to avoid making mistakes when filling out your VAT return forms.

Betting and gaming

Find out about the duty rate structures and the VAT liability of betting and gaming.

Cancelling your VAT registration

This explains when it's compulsory for you to de-register and when you can do so voluntarily as well as links to the relevant forms, and details of when and where you need to send them.

Changing your VAT registration details

An outline of when to tell us about changes to your registration details.

Choose the right VAT scheme for your business

This guide will help you decide which VAT scheme is suitable for your business, whether you are eligible and how to apply.

Complete your first VAT return

Outlines the basics of how to fill in your VAT return, offers some useful hints to avoid common mistakes and provides details of where you can go to get more information.

Doing business with us electronically

This guide provides an introduction to online government services, and contains links to online VAT transaction services.

Duty Relief procedures, including the CPEI* Regimes

Explains the use of Duty Relief procedures, and outlines the various relief procedures for different circumstances.

Help with VAT payment problems

This explains what you should do if you have VAT payment problems and suggests alternative VAT schemes that might suit your business better.

How much VAT should you charge?

An introduction to the VAT you should charge depending on the type of goods or services your business provides

Introduction to VAT

This is an introductory guide to VAT, what it is, and how to register.

Paying your VAT

This guide provides information on paying your VAT and different methods of payment.

Reclaiming VAT if you live abroad

This is an introductory guide to reclaiming VAT on goods if you live abroad.

Set up records and invoice correctly for VAT

Helping you to set up basic VAT records and lay out your VAT invoices.

Simplified Import VAT Accounting (SIVA)

Outlines the Simplified Import VAT Accounting scheme and details how a trader becomes authorised for the scheme.

Submitting your VAT Return

A guide for anyone submitting a VAT return.

Using the EC Sales List (ESL)

Options for submitting EC Sales Lists

VAT on imports and exports/removals

This will explain which VAT rules apply to your business if you import or export goods and help you calculate any import duty that's due.

VAT Records and Accounts

This is a guide to keeping VAT records-what you need to keep and how long for.

Visits by VAT Officers

An explanation of what to expect during a VAT visit and links to further details.

What is VATable?

This is an introductory guide to the different rates of VAT, and which items fall into the different categories.

When you can reclaim VAT and when you can't

This will help you to distinguish between business and non-business activities, and explains when you can claim and when you can't.