Updated Jan 29, 2021
Page summary:
This guidance gives information about when you can, or need to, account for VAT on your tax return if you’re a UK VAT-registered business.
Change made:
The document ‘Check if you’re trading under the Northern Ireland protocol and what to do’ has been removed. Full guidance on selling or moving goods in Northern Ireland is available within the VAT registration guide.
Source gov.uk
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