HMRC have published the guidance Charging VAT on goods sold direct to customers in the UK.
The guidance helps taxpayers to “Find out if you need to pay VAT when you sell goods direct to customers in the UK, without the involvement of an online marketplace.”
The contents are:
- Check if you’re an overseas seller or established in the UK for VAT purposes;
- Goods outside the UK when they are sold;
- Goods in the UK when they are sold;
- Zero-rated and exempt sales;
- How to register for VAT;
- Using an agent; and
- After you’ve registered for VAT
Related content from Claritax Books
Value Added Tax, written by Ciaran McGee MA (Oxon), FCA, CTA, is an extensive volume (over 1,000 pages), written primarily for non-VAT specialist accountants and tax advisers.
