HMRC Guidance VAT guide (VAT Notice 700)

The guide to VAT rules and procedures.

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

---

---