VAT and the construction industry

  • Get started with VAT (basic content)

    What Value Added Tax is, how it works, different VAT rates, and who needs to register.

  • How to register for VAT (basic content)

    How and who needs to register for VAT with HM Revenue & Customs

  • Charging or reclaiming VAT (basic content)

    If you’re VAT-registered you must charge VAT on the taxable goods and services you sell

  • VAT returns (basic content)

    How to submit your VAT return, sign into your online VAT account, and VAT fuel scale charges.

  • Importing goods and services and VAT (basic content)

    Understand your VAT obligations when importing goods or services

  • Exporting goods and services and VAT (basic content)

    Understand your VAT obligations when exporting goods or services.

  • Overseas businesses and UK VAT (basic content)

    VAT rules and how to register if you are an overseas business selling goods in the UK.

  • VAT rules for particular trades (basic content)

    Understand the VAT rules and rates for trades including builders, plumbers, plasterers and car dealers

  • VAT notices, notes and information sheets (basic content)

    Access the VAT notices, notes and information sheets.