tag:www.gov.uk,2005:/search/guidance-and-regulation Guidance and regulation 2026-05-20T09:09:43+01:00 HM Government tag:www.gov.uk,2005:/government/publications/vat-payment-plan-service-availability-and-issues 2026-05-20T09:09:43+01:00 VAT payment plan: service availability and issues Check the availability and any issues affecting the VAT payment plan service. tag:www.gov.uk,2005:/government/publications/employers-paye-payment-plan-service-availability-and-issues 2026-05-20T08:04:58+01:00 Employers PAYE payment plan: service availability and issues Check the availability and any issues affecting the Employers PAYE payment plan service. tag:www.gov.uk,2005:/guidance/get-your-import-vat-certificates 2026-05-19T15:40:49+01:00 Get your import VAT certificate (C79) Find out how you can get your import VAT certificates (C79), if you have paid import VAT using a duty deferment account. tag:www.gov.uk,2005:/guidance/understanding-your-monthly-postponed-import-vat-statements 2026-05-19T15:40:35+01:00 Understanding your monthly postponed import VAT statements Find out how to understand and use the information on your monthly statements, if you use postponed VAT accounting to account for import VAT. tag:www.gov.uk,2005:/guidance/vat-rules-for-food-processing-services-notice-70140 2026-05-13T12:13:54+01:00 Food processing services (VAT Notice 701/40) Check the VAT rules for food processing and abattoir services. tag:www.gov.uk,2005:/guidance/vat-administrative-agreements-with-trade-bodies-notice-70057 2026-05-13T12:04:30+01:00 Administrative agreements with trade bodies (VAT Notice 700/57) Read details of administrative agreements relating to VAT on certain specific transactions between members of trade bodies and HMRC. tag:www.gov.uk,2005:/government/publications/agent-services-account-if-you-are-not-based-in-the-uk-service-availability-and-issues 2026-05-12T09:08:54+01:00 Agent services account if you’re not based in the UK: service availability and issues Check the availability and any issues affecting the approval and set up of your agent services account if you are not based in the UK. tag:www.gov.uk,2005:/guidance/hmrc-email-updates-videos-and-webinars-for-vat 2026-04-29T09:07:09+01:00 HMRC email updates, videos and webinars for VAT Learn more about VAT including accounting schemes, VAT Returns and keeping records. tag:www.gov.uk,2005:/guidance/pay-the-vat-due-on-your-one-stop-shop-vat-return 2026-04-28T11:46:04+01:00 Pay the VAT due on your One Stop Shop VAT Return How to pay the VAT due on your One Stop Shop VAT (OSS) Return and how long it takes for your payment to reach HMRC. tag:www.gov.uk,2005:/guidance/vat-payments-on-account 2026-04-23T15:14:34+01:00 VAT payments on account Find out who has to pay VAT payments on account, how HMRC works out your payments, the alternatives and how and when to pay. tag:www.gov.uk,2005:/government/publications/fulfilment-house-due-diligence-scheme-registered-businesses-list 2026-04-22T11:39:33+01:00 Fulfilment House Due Diligence Scheme registered businesses list Check if the business that stores your goods in the UK is registered with the Fulfilment House Due Diligence Scheme if you’re a trader based outside of the UK. tag:www.gov.uk,2005:/government/publications/vat-appeal-updates 2026-04-14T09:00:01+01:00 Updates on VAT appeals Check the list of VAT appeals that HMRC has lost, or partly lost, that could have implications for other businesses. tag:www.gov.uk,2005:/government/publications/check-a-uk-vat-number-service-availability-and-issues 2026-04-13T00:15:00+01:00 Check a UK VAT number: service availability and issues Check the availability and any issues affecting the Check a UK VAT number online service. tag:www.gov.uk,2005:/government/publications/help-with-vat-place-of-supply-of-services-in-the-oil-and-gas-sector-gfc18 2026-04-10T15:06:28+01:00 Help with VAT place of supply of services in the oil and gas sector – GfC18 Find out how to decide the VAT place of supply for services in the oil and gas sector. tag:www.gov.uk,2005:/guidance/hmrc-tools-and-calculators 2026-04-08T12:58:57+01:00 HMRC tools and calculators Find and use tools and calculators that will help you work out your tax. tag:www.gov.uk,2005:/guidance/register-your-client-to-allow-you-to-act-as-their-intermediary-for-the-vat-import-one-stop-shop-scheme 2026-04-01T12:00:01+01:00 Register your client to allow you to act as their intermediary for the VAT Import One Stop Shop scheme How to register your client for the VAT IOSS scheme, to report and pay VAT due to HMRC on their behalf. tag:www.gov.uk,2005:/guidance/submit-an-import-one-stop-shop-vat-return-as-an-intermediary-on-behalf-of-your-client 2026-04-01T12:00:01+01:00 Submit an Import One Stop Shop VAT return as an intermediary on behalf of your client How to submit your client's Import One Stop Shop (IOSS) VAT return as an intermediary. tag:www.gov.uk,2005:/guidance/register-to-act-as-an-intermediary-for-the-vat-import-one-stop-shop-scheme 2026-04-01T12:00:01+01:00 Register to act as an intermediary for the VAT Import One Stop Shop scheme How to register as an intermediary for the VAT Import One Stop Shop (IOSS) scheme to report and pay the VAT due to HMRC on behalf of your client. tag:www.gov.uk,2005:/government/publications/vat-import-one-stop-shop-scheme-for-an-intermediary-service-availability-and-issues 2026-04-01T12:00:01+01:00 VAT Import One Stop Shop scheme for an intermediary: service availability and issues Check the availability and any issues affecting the VAT Import One Stop Shop (IOSS) scheme for an intermediary online service. tag:www.gov.uk,2005:/guidance/check-if-you-can-register-to-act-as-an-intermediary-for-the-vat-import-one-stop-shop-scheme 2026-04-01T12:00:01+01:00 Check if you can register to act as an intermediary for the VAT Import One Stop Shop scheme Find out about the VAT Import One Stop Shop (IOSS) scheme and registering as an intermediary to report and pay VAT due to HMRC on behalf of your client.