Update November 25, 2022: Links to Misdeclaration and repeat misdeclaration penalties (VAT Notice 700/42) in section 19.10 and 27.4 have been updated.
Contents
- 1. Overview
- 2. Administration of VAT
- 3. Introduction and liability to VAT
- 4. The basic rules for VAT
- 5. VAT imports and exports. Movement of goods between Northern Ireland and EU, and Great Britain and Northern Ireland
- 6. Registering for VAT
- 7. Introduction to output tax
- 8. Output tax for particular situations
- 9. Output tax for business and non-business use
- 10. Introduction to input tax
- 11. Input tax when VAT paid on goods and services received before VAT registration
- 12. Input tax effect on subsistence, staff entertainment and domestic accommodation expenses
- 13. Input tax and partial exemption
- 14. Time of supply (tax point) rules
- 15. Time of supply (tax point) in other situations
- 16. VAT invoices
- 17. VAT invoices for particular situations
- 18. Credits and debts
- 19. Records and accounts
- 20. VAT Returns
- 21. Sending VAT Returns and payment
- 22. Supplies made by or through agents
- 23. Invoicing arrangement for supplies made by or through agents
- 24. UK, EU and international supplies involving UK undisclosed agents
- 25. Supplies made by or through agents: other situations
- 26. Changes in circumstances
- 27. Financial penalties and interest charges
- 28. If you disagree with HMRC’s decision about VAT
- 29. Zero rating, reduced rating and exemption
- 30. Changes in tax rates and liability
- 31. Apportionment of output tax
- 32. Apportionment of tax between business and non-business activities
- 33. Standard legal abbreviations
- 34. Other VAT notices
- Your rights and obligations
- Help us improve this notice
- Putting things right
- How HMRC uses your information
Source gov.uk
