Output tax: Box 1 on VAT return (Form VAT 1)

Has VAT on sales and other outputs been included on the following:

1all taxable business activities, including where there is non-monetary consideration (e.g. barter transaction and part-exchange transactions);

2private use fuel scale charges;

3any imported services under the ‘reverse charge’ procedure;

4sales of business assets;


6goods taken out of the business;

7supplies to staff;

8hire or loan of goods;

9gifts of goods costing more than (from 8 March 2001) £50;

10supplies to unregistered EC customers;

11errors of less than the de minimis threshold on previous returns;

12commission received;

13vending machines;

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