Accountability, irrelevant matters

Adjustment, reverse charge on carousel fraud supplies

Amusement machines

Apportionment

Single or multiple supply

Supply of new building

Barter deals

Business assets

Fixed asset changes generally

Private or non-business use

Calculation

Calculation on each supply

Capital contributions on joining a partnership

Cars

Employees' payment for private use

Hire charges passed on to employees

Stolen, sale at public auction

Cash accounting scheme

Generally

Change in rate

Charge, when and how

Flowchart

Generally

Checklists

Accountability of output tax on return

Generally

VAT fractions

Civil fraud

Capital item

Restaurant

Claim for repayment of overpaid tax

Computer calculation

Conditions for charging on UK supplies

Contracts

Date

Silent on VAT

Terms and conditions

Credit card charge

Date of contract

De-registration

Generally

Goods-on-hand, transfer of business as going concern

Deduction for apparent double taxation occasioned by retail scheme change of method

Dispensed prescriptions

Disposal when input tax not recoverable

Generally

Post-1 March 2000 disposals

Employment agencies

Estimated

Generally

Estimation

Export of gemstone without completing documentation

Fairness and proportionality

Fees received by solicitors and Commissioners for Oaths

Flowchart: identifying a taxable person

Gaming machines, takings from rented machine

General provision

Generally

Goods supplied at loss

Groundwork trusts

HMRC toolkit

Checklist

Errors made

Incorrectly charged

Input tax claims

Generally

Invoices

Description

Issue

Non-registered person issuing

Late claims cut to three years

Legal fees, payment by third party

Management charges

Meaning

Misdeclaration

Motor vehicles

Car dealers and manufacturers: demonstrator cars

Cars used in business

Generally

Margin scheme

Personalised number plates

Private use

Self-supplies

Used car warranties

Value of supply

Vans not treated as cars

No further charges after de-registration

Non-payment

Not chargeable

Extra-statutory concession

Illegal supplies

Loss of goods or proceeds

Sale of personal assets

Supplier a taxable person

Office holders

Outputs

Outside scope of VAT

Overdeclaration

Overdeclaration, capped

Overstated or overpaid

Overstated/understated

Part-exchange or barter transactions

Payer of cash back

Payment by third party

Payment on account of fees

Personal assets and mixed assets, sale

Post-registration supplies

Private or non-business use

Business assets

Racehorse owners on certain transactions

Racehorse trainers on supply of riding services performed by apprentice jockeys

Receivers renting out/sale of property

Recipient of supply

Recovery of VAT

Reverse charge: carousel fraud

Repayment, late claim for

Repossessed goods

Restaurant delivering food to customers by taxis

Restaurant service charges/gratuities, tips

Retrospective recovery from customers, late registration penalty

Returnable containers

Returns

– see Returns

Road fuel used for private purposes

Amount of scale charge

Avoiding scale charges

Employees' cars

Fuel charged at cost or above

Generally

Payments by employees for use of car

Private use of vehicle, meaning

Scale charge

Vehicles caught by scale charge

Road fuel, employees' private/business use

Road fund licences

Rounding up and down

Samples

School photographers

Second-hand goods margin scheme

Selling asset with intended mixed business and private use

Sponsorship, local authorities

Staff discounts

Staff, supply of

Status of recipient of supply

Incorrect

Stock losses

Structure of the transaction

Supply

Tax point

Telephones

Telephone coin boxes

Third party paying

Tractor unit

Transfer of business as going concern

Tripartite transactions

UK supplies, conditions for charging output tax

Underdeclaration

Underdeclared

Unjust enrichment

VAT credit system

VAT incorrectly charged

VAT lock

Vending machines