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Foreign travel advice The Gambia
Warnings and insurance Still current at: 23 April 2024 Updated: 22 April 2024 Latest update: Ferry services between Banjul and Barra have been suspended until further notice; The Islamic Summit of the OIC (Organisation of Islamic Cooperation) will be held in Banjul on 4-5 May; road closures and delays at Banjul International Airport ('Safety and security' page).
Foreign travel advice China
Warnings and insurance Still current at: 23 April 2024 Updated: 22 April 2024 Latest update: Updated information on flooding (‘Safety and security’ page).
Guidance Living in South Korea
Information for British citizens moving to or living in South Korea, including guidance on residency, healthcare, driving and more.
Guidance Living in Nigeria
Information for British citizens moving to or living in Nigeria, including guidance on residency, healthcare and passports.
Paul Beare Wins IR Global Member Of The Year
Paul Beare has been named Member of the Year at this year’s IR Global Conference in Amsterdam.
Complete your VAT Return to account for import VAT
From 1 January 2021, find out how to complete your return if you're using postponed VAT accounting to account for import VAT on your VAT Return.
How to complete your VAT Return
An online monthly statement will be available to download and keep for your records. It will show the total import VAT postponed for the previous month which you should include in your VAT Return.
Due to postponed VAT accounting, there will be changes to the way you complete the boxes on your VAT Return.
Box 1
Include the VAT due in this period on imports accounted for through postponed VAT accounting.
Box 4
Include the VAT reclaimed in this period on imports accounted for through postponed VAT accounting.