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Domestic reverse charge procedure (VAT Notice 735)

Find out about the VAT domestic reverse charge procedure which applies to the buying and selling of certain goods and services.

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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.

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Investment gold coins (VAT Notice 701/21A)

List of gold coins considered as investment gold coins for VAT exemption as detailed in Group 15 to Schedule 9 of the VAT Act 1994 purposes.

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Using a VAT margin scheme if you buy and sell goods between Northern Ireland and the EU

If you buy and sell goods between Northern Ireland and the EU, find out how to use a margin scheme to account for VAT.

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VATMARG13050 - VAT Margin Schemes - HMRC internal manual

Guidance on the law as it applies to time of supply and to changes in VAT rate and liability.

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