100 VAT PRACTICE
- 100 Basic VAT review
- 101 Identifying high-risk persons
- 102 Accounting checklist
- 104 Output tax checklist
- 105 Input tax checklist
- 110 Detailed VAT review
- 120 Checklist: reconciliation of VAT outputs to sales per annual accounts
- 140 Checklist: Is output tax accountable on a VAT return (UK taxable supplies)?
- 150 Checklist: is VAT reclaimable?
- 152 Checklist: Recovery of VAT on cars
- 160 Checklist: Identifying and resolving VAT problems
- 170 Papers to be prepared and held on VAT file
- 180 List of HMRC VAT manuals