The guide to Value Added Tax (VAT) about the rules and procedures.

1. Overview

1.1 What this notice is about

This notice is the main reference guide to VAT, it provides:

a guide to all the main VAT rules and procedures

help with the problems faced by business

references to more specialised publications

Not all of the information here will apply to your business, so do not try to read it all the way through.

1.2 Other helpful notices

1.2.1 Introductory information

You may find it helpful to read these simple introductory notices before you use this guide:

how to fill in and submit your VAT Return (VAT Notice 700/12) – how to fill in and submit your VAT Return

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