This content is no longer in use on TolleyGuidance
This content is no longer in use on TolleyGuidance

The following Value Added Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • Brexit ― postponed accounting on imports after the implementation period
  • What is postponed accounting?
  • When will postponed accounting apply?
  • Can non-established taxable persons (NETPs) use postponed accounting?
  • How will postponed accounting be included on a VAT return?
  • Practical points ― postponed accounting
This content is no longer in use on TolleyGuidance

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