Value Added Tax Guidance

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Latest Guidance
VAT_tax_img2
28 Jun 2019

This guidance note deals with the VAT issues associated with a purchaser buying an NMT in the UK that will be removed to another EU member state. The following is HMRC’s...

VAT_tax_img
28 Jun 2019

ATA carnet - list of goods that can be importedThis note provides a list of the types of goods that can be imported into or exported from the UK using an ATA carnet. This...

VAT_tax_img10
28 Jun 2019

This guidance note provides an overview of the methods that must be used to calculate the customs valuation of goods imported into the EU. This note must be read in...

VAT_tax_img5
28 Jun 2019

This note discusses the VAT treatment of freight transport and related services. If you are dealing with the VAT treatment of passenger transport services, please see the...

VAT_tax_img5
28 Jun 2019

This guidance note provides details of the times of goods that can be imported under TA and the specific requirements relating to those goods. This note should be read in...

VAT_tax_img7
28 Jun 2019

BackgroundThe Customs Handling of Import and Export Freight (CHIEF) is being replaced by the Customs Declaration Service (CDS) which is an updated system that should be...

VAT_tax_img2
28 Jun 2019

This guidance note ceased to be valid with the introduction of the UCC with effect from the 1 May 2016. Please see the notes in the Union Customs Code subtopic for more...

VAT_tax_img4
28 Jun 2019

This guidance note provides information on the changes announced under the UCC with regards to customs procedures, imports and exports. This guidance note should be read...

VAT_tax_img10
28 Jun 2019

IntroductionHistorically the provision of these types of services caused suppliers the most VAT issues within the EU. This is because a number of EU member states require...

VAT_tax_img2
28 Jun 2019

This guidance note provides an overview of the revised procedure that must be used when vehicles enter the UK from overseas on or after 15 April 2013.Notification of...

Latest Guidance
VAT_tax_img2
Value Added Tax

This guidance note deals with the VAT issues associated with a purchaser buying an NMT in the UK that will be removed to another EU member state. The following is HMRC’s...

VAT_tax_img
Value Added Tax

ATA carnet - list of goods that can be importedThis note provides a list of the types of goods that can be imported into or exported from the UK using an ATA carnet. This...

VAT_tax_img10
Value Added Tax

This guidance note provides an overview of the methods that must be used to calculate the customs valuation of goods imported into the EU. This note must be read in...

VAT_tax_img5
Value Added Tax

This note discusses the VAT treatment of freight transport and related services. If you are dealing with the VAT treatment of passenger transport services, please see the...

VAT_tax_img5
Value Added Tax

This guidance note provides details of the times of goods that can be imported under TA and the specific requirements relating to those goods. This note should be read in...

VAT_tax_img7
Value Added Tax

BackgroundThe Customs Handling of Import and Export Freight (CHIEF) is being replaced by the Customs Declaration Service (CDS) which is an updated system that should be...

VAT_tax_img2
Value Added Tax

This guidance note ceased to be valid with the introduction of the UCC with effect from the 1 May 2016. Please see the notes in the Union Customs Code subtopic for more...

VAT_tax_img4
Value Added Tax

This guidance note provides information on the changes announced under the UCC with regards to customs procedures, imports and exports. This guidance note should be read...

VAT_tax_img10
Value Added Tax

IntroductionHistorically the provision of these types of services caused suppliers the most VAT issues within the EU. This is because a number of EU member states require...

VAT_tax_img2
Value Added Tax

This guidance note provides an overview of the revised procedure that must be used when vehicles enter the UK from overseas on or after 15 April 2013.Notification of...