– see also Official Publications listing on p. 4,201

Acquisitions

Adjudicators

Administration of VAT

Amusement machines

Annual accounting scheme

Appeals

Generally

Reviews and appeals for indirect tax

Time limit

To the tribunal

Assessments

Auctions

Authenticated receipts

Bad debt refund for HP goods

Bad debts

Betting, gaming and lotteries

Booking fees

Briefs

Business purpose test

Capital goods scheme

Caravans and houseboats

Carousel fraud

Cars

Change in standard VAT rate

Charities

Exports

Meaning of eligible body

Medicinal products and research substances

Relief for donations

Zero-rating certificates

Charities and the disabled

Civil evasion

Civil penalties

Compensation

Compliance

Compliance visits

Compounding

Computer invoicing

Consideration

Construction, land and property

Conversion of premises to different residential use

Corporate purchasing cards

Cultural exemption for eligible bodies

De-registration

Default surcharge

Deposits

Disbursements

Discounts

Disputes with HMRC

Distraint

Do-it-yourself builders and converters

Electronic invoicing

Energy saving heating equipment

Energy-saving materials

Error correction

Exemption for welfare services

Export of goods

Charities

Generally

Sailaway boat scheme (SBS)

Extra-statutory concessions

Finance and insurance

Fuel and power

Fund-raising events

Goods or services

Goods sold in satisfaction of debt

Having force of law

Generally

Retail schemes

Second-hand goods scheme

Tour operators' margin scheme

Values not expressed in sterling

HMRC manuals

Holiday caravans

Illegal supplies

Import of goods

By post

Generally

Information sheets

Input tax

Insolvency

Interest charges

International services

Interpretation

Intrastat

Investigations

Invoices

Cash-and-carry wholesalers

Computer

Electronic

Generally

Less detailed

Pro-forma

Judicial review

Land, construction and property

Legal professional privilege

Lennartz accounting

Less detailed invoices

Retailer's invoices

Simplified invoices

Letting facilities for sport and physical recreation

Lifeboats

Making tax digital (MTD)

Management charges

Medicinal products and research substances

Misdeclaration penalty

Money laundering

Motor cars

Motor expenses

MTIC fraud

Naming and shaming

New means of transport

Notice 749, para. 7, delegated legislation

Office holders

Option to tax

Parking

Partial exemption

Annual adjustment

Attribution

Attribution and credit notes

Attribution and going concerns

Changes in intention of use

De minimis

Groups

Land/property

Newly partially-exempt businesses

Override of special method

Override of standard method of attributing VAT

Recovery of input tax attributable to foreign and specified supplies

Recovery of input tax relating to share transactions

Retrospective approval of special method

Special methods

Standard method

Payment of VAT

Payment of VAT pending the outcome

Payments on account

Penalties

Inaccuracies

Late notification

Not providing information

Place of supply

Generally

Services supplied where performed

Postal services

Press notices

Pro-forma invoices

Protected buildings

Publicly funded research

Purpose

Reasonable excuse

Record-keeping

Records and accounts

Reduced value rule

Refunds of VAT

Abortive transactions

EU persons

Foreign VAT

Non-EU persons

Reliefs

Fuel and power

People with disabilities

Renovation and alteration of empty residential premises

Rent-free periods

Repayment of VAT

Repayment supplement

Residential caravan parks

Retail schemes

Reverse charge

Gas and electricity

Generally

Mobile phones and computer chips

Reverse premiums

Reviews

Reviews and appeals for indirect tax

Revised official policy

Road fund licences

Salary sacrifice

Scale charge for road fuel

School photographers

Second-hand goods scheme

Self-billing

Serious irregularities

Sponsorship

Sporting rights

Spotlights series

Staff

Talking books for the blind

Time of supply

Tour operator's margin scheme

Trade unions and other representative bodies

Transfer of business as a going concern (TOGCs)

Different kinds of business

Generally

Types of tribunal

Unjust enrichment

Use

Valuation

VAT Guide (Notice 700)

VAT Notes

Generally

Sent electronically

Warranties

Waste

Welfare

Works of art

Youth clubs

Zero-rating

Caravans and houseboats

Qualifying buildings

Zero-rating certificates