Value Added Tax Guidance

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Value Added Tax

This section provides you with practical assistance to understand the VAT issues for domestic and international business transactions. It offers businesses and tax practitioners' practical tools and up-to-date information on all aspects of VAT and Customs Duty
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Latest Guidance
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8 Aug 2019

This guidance note provides a summary of the information produced by HMRC regarding the Authorised Economic Operator (AEO), its main benefits and how to apply for the...

VAT_tax_img7
8 Aug 2019

This guidance note provides an overview of the procedure of bringing non-EU goods into the EU and storing them in an approved depository until they are assigned to a...

VAT_tax_img5
8 Aug 2019

This guidance note provides an overview of the Temporary Storage (TS) requirements under the Union Customs Code (UCC) that came into effect from 1 May 2016.For details of...

VAT_tax_img5
8 Aug 2019

This guidance note provides an overview of Returned Goods Relief and how it operates since the introduction of the Union Customs Code (UCC). For details of the scheme...

VAT_tax_img10
8 Aug 2019

This guidance note provides an overview of the procedure followed by HMRC where they consider that a tax agent has acted dishonestly.BackgroundCH180000; FA 2012, Sch 38;...

VAT_tax_img3
8 Aug 2019

This guidance note provides an overview of the civil penalties that can be imposed by HMRC on a business who engages in international trade in goods and who does not...

VAT_tax_img8
8 Aug 2019

IntroductionThis guidance note provides an overview of the VAT civil evasion penalty which could be imposed on a taxpayer. CEP1050It is important to note that revised...

VAT_tax_img7
8 Aug 2019

This guidance note provides an overview of the penalties that could be imposed upon a person who breaches to comply with a requirement imposed under one of the following...

VAT_tax_img3
8 Aug 2019

This guidance note has been updated to reflect the changes resulting from the CJEU decisions in DNB Banka AS (C-326/15), Aviva (C-605/15), Commission v Luxembourg...

VAT_tax_img6
28 Jun 2019

Customs - commonly used terminologyThe attached document provides a list of the most commonly used terminology used in respect of imports and customs duties. This table...

Latest Guidance
VAT_tax_img
Value Added Tax

This guidance note provides a summary of the information produced by HMRC regarding the Authorised Economic Operator (AEO), its main benefits and how to apply for the...

VAT_tax_img7
Value Added Tax

This guidance note provides an overview of the procedure of bringing non-EU goods into the EU and storing them in an approved depository until they are assigned to a...

VAT_tax_img5
Value Added Tax

This guidance note provides an overview of the Temporary Storage (TS) requirements under the Union Customs Code (UCC) that came into effect from 1 May 2016.For details of...

VAT_tax_img5
Value Added Tax

This guidance note provides an overview of Returned Goods Relief and how it operates since the introduction of the Union Customs Code (UCC). For details of the scheme...

VAT_tax_img10
Value Added Tax

This guidance note provides an overview of the procedure followed by HMRC where they consider that a tax agent has acted dishonestly.BackgroundCH180000; FA 2012, Sch 38;...

VAT_tax_img3
Value Added Tax

This guidance note provides an overview of the civil penalties that can be imposed by HMRC on a business who engages in international trade in goods and who does not...

VAT_tax_img8
Value Added Tax

IntroductionThis guidance note provides an overview of the VAT civil evasion penalty which could be imposed on a taxpayer. CEP1050It is important to note that revised...

VAT_tax_img7
Value Added Tax

This guidance note provides an overview of the penalties that could be imposed upon a person who breaches to comply with a requirement imposed under one of the following...

VAT_tax_img3
Value Added Tax

This guidance note has been updated to reflect the changes resulting from the CJEU decisions in DNB Banka AS (C-326/15), Aviva (C-605/15), Commission v Luxembourg...

VAT_tax_img6
Value Added Tax

Customs - commonly used terminologyThe attached document provides a list of the most commonly used terminology used in respect of imports and customs duties. This table...