The checklist helps develop thought processes to identify and deal with VAT problems, together with outline information and aides-mémoire on some areas where VAT planning is relevant.

However, there are particular complexities which affect a few types of business and certain transactions.

The normal situation is to standard-rate, because reduced-rating, zero-rating and exemption apply only to certain sales (supplies). Also, standard-rating is often convenient for the supplier, because that minimises the risk of underdeclared output tax. However, charging VAT is unwelcome if the customer is outside the UK, is partially exempt or is not in business and therefore cannot recover VAT.

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