Value Added Tax Guidance

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International transactions

Tolley provide the best possible tax guidance in international transactions tax so that you can always be well informed of the latest tax policy changes.
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Latest Guidance
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28 Jun 2019

This guidance notes deals with the export issues that relate to specific transactions or industries and should be read in conjunction with the Exporting goods to non-EU...

VAT_tax_img6
28 Jun 2019

Under the Union Customs Code (UCC), HMRC has the ability to repay or waive a customs debt in certain circumstances. This guidance note provides an overview of HMRC’s view...

VAT_tax_img8
28 Jun 2019

This note should be read in conjunction with the Importing goods – methods used to calculate the customs valuation guidance note as it provides additional information....

VAT_tax_img
28 Jun 2019

This guidance note provides an overview of the customs guarantee that may be required in order to cover a customs debt or a debt that could arise as a result of a customs...

VAT_tax_img3
28 Jun 2019

BackgroundThe Government announced in Autumn Statement 2016 that it intends to provide funding that will be used to fully digitise the Retail Export Scheme in order to...

VAT_tax_img6
28 Jun 2019

This guidance note provides an overview of HMRC’s interpretation of the Temporary Admission (TA) rules that were introduced under the Union Customs Code (UCC) which came...

VAT_tax_img2
28 Jun 2019

This guidance note deals with the VAT treatment of specific types of services supplied to both EU and non-EU customers. This note should be read in conjunction with the...

VAT_tax_img6
28 Jun 2019

This guidance note provides an overview of the procedure that needs to be followed if an EU or non-EU business wishes to obtain a refund of VAT incurred in an overseas...

VAT_tax_img4
28 Jun 2019

It is extremely important that a business obtains and keeps acceptable evidence that the goods have been removed from the UK to another EU member state. If a business...

VAT_tax_img6
28 Jun 2019

This guidance note provides an overview of the VAT implications of specific types of transactions that can be undertaken within the EU. HMRC Notice 725 Delivering goods...

Latest Guidance
VAT_tax_img4
Value Added Tax

This guidance notes deals with the export issues that relate to specific transactions or industries and should be read in conjunction with the Exporting goods to non-EU...

VAT_tax_img6
Value Added Tax

Under the Union Customs Code (UCC), HMRC has the ability to repay or waive a customs debt in certain circumstances. This guidance note provides an overview of HMRC’s view...

VAT_tax_img8
Value Added Tax

This note should be read in conjunction with the Importing goods – methods used to calculate the customs valuation guidance note as it provides additional information....

VAT_tax_img
Value Added Tax

This guidance note provides an overview of the customs guarantee that may be required in order to cover a customs debt or a debt that could arise as a result of a customs...

VAT_tax_img3
Value Added Tax

BackgroundThe Government announced in Autumn Statement 2016 that it intends to provide funding that will be used to fully digitise the Retail Export Scheme in order to...

VAT_tax_img6
Value Added Tax

This guidance note provides an overview of HMRC’s interpretation of the Temporary Admission (TA) rules that were introduced under the Union Customs Code (UCC) which came...

VAT_tax_img2
Value Added Tax

This guidance note deals with the VAT treatment of specific types of services supplied to both EU and non-EU customers. This note should be read in conjunction with the...

VAT_tax_img6
Value Added Tax

This guidance note provides an overview of the procedure that needs to be followed if an EU or non-EU business wishes to obtain a refund of VAT incurred in an overseas...

VAT_tax_img4
Value Added Tax

It is extremely important that a business obtains and keeps acceptable evidence that the goods have been removed from the UK to another EU member state. If a business...

VAT_tax_img6
Value Added Tax

This guidance note provides an overview of the VAT implications of specific types of transactions that can be undertaken within the EU. HMRC Notice 725 Delivering goods...