HMRC Guidance: Catering, takeaway food (VAT Notice 709/1)

Find out when you need to charge VAT and at what rate if you supply food and drink for the purposes of catering or as a takeaway.

Contents

• Detail
• 1. Catering and takeaway food
• 2. Catering
• 3. Premises
• 4. Hot takeaway food and drink
• 5. Accounting for VAT
• Your rights and obligations
• Help us improve this notice
• Putting things right
• How HMRC uses your information

Source gov.uk

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