Registration
Acquisition of goods
Application
Liability, flowchart
Non-notification
Threshold
Voluntary registration
Acquisitions from other member states
Assessment, amounts due by way of penalty
Assessment, time limits and supplementary assessments
Cancellation
Change of thresholds by order
Continuance of registration, notification of matters affecting
Entitlement to be registered
Exemption
Failure to notify, penalty
Form and manner of notification
Intermediate suppliers
Liability
Mitigation of penalty
Notification
Penalty, restriction of deductions for direct tax purposes
Persons belonging in other member states
Agents
Disbursements
Generally
Identity of supplier
Aircraft hire firm, commercial activities
Alcoholic liquor duties
All businesses
All businesses covered
Printing and taxi business
Appeals
Application
Acquisition of goods
Associated companies
Bank account details on Form VAT 1
Clear description of business activity
Completion, cases
Correct form, flowchart
Distance selling
Electronic transmission
Entry of non-statutory date
Errors to be avoided on Form VAT 1, flowchart
Generally
Helpline
Is applicant an overseas person
Muddled information on form
Obtaining print Form VAT 1
Online
Post-registration, issue of certificate, etc.
Principal place of business on Form VAT 1
Rejection if fraud or abuse suspected
Response
Six-month time limit for reclaiming VAT
Submitting form
Time limit for notifying liability to register
Trade classification
Welsh speaking traders
Application rejected on grounds of probable fraud or abuse
Assets supplied in UK by overseas persons, threshold
Associations
Authority to disclose information
Automatic
Bankruptcy
Bingo duty
Breach of regulations, penalty
Breaches of regulatory provisions, penalty
Assessment of amount due
Generally
Business activities/establishment
Businesses making specified exempt supplies
Buy-out policies
By concession, specified supplies of services
By persons
All person's businesses covered
Multiple registration blocked
Persons, meaning
Calculation of turnover
Cancellation
Generally
Cancelled
Capital items
Case law on whether a business for purpose of VAT
Categorisation of schemes
Certificate
Case examples
Generally
Cessation of taxable activities
Change in
Change of thresholds by order
Generally
Supplies from other member states
Changes in particulars
Charities
Branches
Compulsory
Disaggregation
Exemption
Generally
Intending trader
Separate wholly-owned company
VAT groups
Voluntary
Checklist
Cliff-edge effect
Clubs
Clubs/associations or organisations
Generally
Representation
Co-owners of land and property
Companies
Formation
Generally
No intention to trade following formation
Transfer of business to a company
Company supplying educational items at school shops
Competitors who should be registered
Compulsory
Back-dated to de-registration and assessment raised
Generally
Retrospective
Compulsory not time barred
Contract-based schemes, rights and obligations
Contractor, as
Contractual requirement register for VAT binds purchaser
Correction of the register
Cross-border shoppers, acquisitions (Sch. 3)
Crown
De-registration
Generally
Death
21 days to notify starting to carry on business
Generally
Return period ends
VAT-registered individual
Death benefits
Deferred annuities
Definitions of pension scheme
Ancillary benefits
Family pension plans
Generally
Occupational pension scheme
Retirement benefit activities
Retirement benefits
Tax purposes, for
Delayed
Dentists
Details, change in
Direction, persons treated as one
Discretion
Dispensing doctors
Distance selling
Application
Checklist of registration limit
Distance applies to goods, not services
Failure to register
Generally
Liability, flowchart
Overseas person
Voluntary
Divisions of a business
Divisions of a company
Generally
Same taxable person, non-supplies/outside scope of VAT
Doctors
Dispensing
Dispensing: Scotland
Generally
Effective date
Affecting input tax recovery
Dispensing doctors
Erroneous date in HMRC's letter
Future prospects rule
Generally
Intending trader
Invoicing
No records kept
No registration of company before incorporation
Online services
Output tax due on supplies post-registration
Past turnover rule
Retrospective, accidental application
Review, appeal against assessment stood over
Sale of personal collection on Ebay
Transfer of business as going concern
Voluntary registration
Wrong date
Electronic applications
Electronic notification or application
Electronic services
Electronic services supplied in member states
Cancellation
De-registration
Effective date
Number
Obligation to notify changes
Persons who may be registered
Qualifying supplies
Register
Registration after cancellation for persistent default
Registration not a requirement
Request
Employees not registrable
Employees or self-employed, determination
Employer contributions, deductibility
Entitlement
Acquisitions from other member states
End of, notification
Generally
Entitlement to tax relief
Events affecting, notification
Exceptions to registering online
Exclusion of earlier taxable supplies
Exemption
Acquisitions from other member states
Charities
End of, non-notification
Generally
Material change in exempted person's supplies
Non-established taxable persons
Overseas traders making UK supplies of goods
Regular repayment traders
Exemption from
Failure to comply with requirements
Failure to notify, penalty
Assessment of amount due
Generally
Mitigation
Restriction of deductions for direct tax purposes
Farmers
Farmers' flat-rate scheme
Features of registered pension scheme
Finance and financial services
Fiscal warehousing
Generally
Supplies disregarded
Flat-rate scheme for small firms
Flowcharts
Completion of Form VAT 1 – checklist
Correct application form
Errors to be avoided on Form VAT 1
Liability to register – acquisitions (Sch. 3)
Liability to register – distance selling (Sch. 2)
Liability to register – UK taxable supplies (Sch. 1)
Form of
Form VAT 1
Amount of security
Application for voluntary registration
Associated companies
Bank account details
Clear description of business activity
Errors to be avoided, flowchart
Obtaining print version
Principal place of business
Formation of company
Generally
No intention to comply with law
Forms
Companies form CIS305
Partnerships and trusts CIS304
Sole traders paid gross form CIS302
Sole traders paid net of tax form CIS301
Fraud on non-registration
Fruits of litigation
Funded pension schemes
Future prospects rule
Cases on
Effective date of registration
Former annual limit
Generally
Past turnover rule overridden
Relevant month
Time limit for notifying liability to register
Future turnover threshold (future-prospects test; 30-day look-ahead test; forward-look test)
General provision
Generally
Government departments
Gross payment status
Groups of companies
Hairdressing salon, franchise agreement with stylists
Helpline
HMRC guidance
HMRC's powers
Hobby or business
Housing association
Importance
Imported services
Importing pre-2006 rules
In other member states
Inaccuracies, penalties for
Incapacitated persons
Information required
Information, provision of
Insolvency or receivership
21 days to notify starting to carry on business
Bankruptcy of VAT-registered individual
Discontinued business
Receivership, liquidation or administration of company
Installed or assembled goods
Instantaneous
Institute concerned to improve cleaning industry
Insurance and insurance services
Intending traders
Abortive activities
Cases
Charities
Condition for repayment of input tax
Conditions
Effective date
End of entitlement, notification
Evidence, commissioners' decision
Fraud did not invalidate registration as
Generally
Intention to supply close to impossible, but not wholly fantastic
Mobile phone dealer: evidence of intention to trade
Online registration
Property owners and developers
Rompelman: exploitation of property
Share issue: not a preparatory act
Time limit for first supply
Yacht chartering
Intra-EU transfer of own goods
Invoices
Generally
Issued after effective date of registration
Showing correct number
Isle of Man
Land and property supplies
Late
Adviser's professional conduct
Impact on direct tax
Penalty
Late payment interest start date
Legislation, simplification of
Liability
Acquisitions from other member states
Breaching multiple thresholds
Cancellation
Capital assets
Capital supplies disregarded
Cessation
Changes in name/constitution or ownership of business
Cross-border shoppers, acquisitions (Sch. 3)
De-registration
Distance sellers (Sch. 2)
Driving school
End of, notification
Generally
High-value dealers (HVDs)
In other member states
Non-established taxable persons
Non-EU electronically-supplied services
Notification of
Nursing agency supplying unqualified care assistants
Overseas traders making UK supplies of goods
Overseas traders making UK supplies of goods (Sch. 3A)
Partnerships
Pre-transfer of business by sole trader to company
Sports organisation
Supplies contracted before registration
Supplies from other member states
Time limit
Transfer of business as a going concern
UK taxable supplies (Sch. 1)
Limit
Acquisitions
Amendment
Checklist
Deemed supplies
Disbursements, agents
Exceeded
Exempt supplies
Future turnover limit (future-prospects test; 30-day look-ahead test; forward-look test)
Generally
Hobbies
Hotels
Margin scheme users
Misdirection from HMRC
Outside scope of VAT supplies
Past annual limit (past turnover test)
Reconciliation of turnover per annual profit and loss account
Relevant supplies
Reverse charge: carousel fraud
Second-hand car scheme
Small businesses
Supplies disregarded for compulsory registration
Supplies from other member states
Tax point rules
Taxable supplies
Time of supply of services
Tour operators' margin scheme
Value of supply of services
Worked examples
Limited liability partnerships
Generally
Solicitors
Limited partnerships
Limits
Change by order
Generally
Supplies from other member states
Transfer of business as a going concern
Lloyd's syndicates
Local authorities and similar bodies
Local authorities, supply of goods/services
Loss of or prospective loss of registrability
Loss or prospective loss of registrability
Machine game
Machine games duty (MGD)
Manx person
Meaning
Medical practices
Method, dispensing doctors
Multiple schemes
Multiple, blocked
Divisions
No appeal
Persons not businesses may register
Non-established taxable persons
Cancellation
End of liability
Exemption
Form and manner of notification
Liability
Notification
Non-established taxable persons (NETPs) (Sch. 1A)
Getting a UK VAT registration number
Liability, flowchart
Mutual assistance
Overseas person trading in UK (from December 2012)
Notification
Acquisitions from other member states
Changes in name/constitution or ownership of business
Effective date
Electronic
Failure to notify
Form and manner of
Future supplies
Generally
Incorrect submission
Intermediate suppliers
Online
Overseas traders making UK supplies of goods
Overseas traders making UK supplies of goods (Sch. 3A)
Particulars
Past supplies
Past supplies overridden
Persons belonging to other member states
Relevant month
Supplies from other member states
Transfer of business as a going concern
VAT representatives
Notification of liability
Notification of registrability etc.
Notification, incorrect submission
Number
Nursery school
Obligation to pay VAT
Office holder
Official forms
Online
2012 deadline
Agents
Exceptions
Exclusions
Fifteen days for issue of number
Filing of returns and applying for registration etc.
Generally
Intending traders
Other electronic services provided by HMRC
Online filing of returns
Opting out
Option to tax
Organisations
Other member states
Overseas suppliers, voluntary registration
Overseas traders
Cancellation
Exemption
Failure to notify, penalty
Form and manner of notification
Liability
Notification
Penalty, restriction of deductions for direct tax purposes
Predecessor, meaning
Relevant supply, meaning
Overview
Parliamentary pension funds/schemes, automatic registration
Partnerships
As separate person
Change in circumstances, notifying HMRC
Consideration for VATable services/distribution of partners' funds
Generally
Grouping
Husband and wife
Joining, capital paid
Limited liability partnerships
Limited partnerships
No grouping by partners
Partner's VAT liability
Property business: joint venture by partner
Registration in name of firm, liability for VAT
Repayment
Service of notices
Solicitors
Transfers of interests
Past annual threshold
Past supplies
Past turnover rule
Effective date of registration
Generally
Overridden by other rules
Payment of VAT on purchase price of business
Penalties
Pension funds
Pension schemes contrasted with savings schemes
Person
Personal pension schemes
Automatic registration
Establishment
Persons not businesses
All person's businesses covered
Multiple registration blocked
Persons, meaning
Persons treated as one
Planning
Pool betting duty (PBD)
Postal
Pre-2006
Automatic registration
Mandatory approval/discretionary approval
Pre-registration supplies
Procedure
Prompt
Property business
Property developer, renovation of listed buildings
Public bodies
Public service schemes
Publication of information
Publication of information on register
Publications
Racehorse owners
Backdated
Generally
Input tax recovery
Non-UK residents
Output tax due on certain transactions
Persons already registered
Position reviewed
Text of agreement
Written declaration
Re-registration
Subsequent to de-registration
Validity
Refusal
Refusal, activities not amounting to carrying on of business
Register
Correction
Register of persons
Registrable, meaning
Regulations
Relevant month, meaning
Relevant statutory schemes, automatic registration
Removals of goods to the UK
Requirement
Requirement to register
Requirements
Retirement annuity contracts/trusts, automatic registration
Retirement benefit schemes, automatic registration
Retrospective
Adjustment period for partially exempt persons
Exception, disregarded facts
Toothbrush scheme
Retrospective, general practitioners application rejected where earlier exemption granted
Returns
Early, power to revise period
Period covered by
Reverse charge
Revocation
Rights and obligations
Sale of business assets prior to cancellation
Scheme constitution
Security
Separate, limited partnerships
Services outside scope of employee's job description
Sheltering from VAT
Solicitors
De-registration
Employed solicitors
Generally
Limited liability partnerships
Partnerships
Special arrangement with HMRC not taken over automatically
Splitting business activities
Start of trading
Submitting application form
Generally
Getting registrations through promptly
Tips for accountants
Superannuation schemes (old code schemes), automatic registration
Supplies from other member states
Assessment time limits and supplementary assessments
Assessment, amount due by way of penalty
Cancellation
Change of thresholds by order
Continuance of registration, notification of matters affecting
Failure to notify, penalty
Form and manner of notification
Liability
Mitigation of penalty
Notification
Penalty, restriction of deductions for direct tax purposes
Request for registration
Supplies from other member states, limit
Supplies made in course of business
Club
Generally
Supplies to persons in another member state
Taxable persons
Civil Aviation Authority
Meaning
Taxable persons, meaning
Taxable supply
Checklist of thresholds
Generally
Supplies made outside the UK disregarded for compulsory registration
Taxation
Disclosure of avoidance schemes
Member benefits
Pension funds
Pension income
Relief
Terminal markets, non-members
Terminology
Three-year cap
Threshold
Acquisitions
Amendment
Checklist
Deemed supplies
Disbursements, agents
Exceeded
Exempt supplies
Future turnover threshold (future-prospects test; 30-day look-ahead test; forward-look test)
Generally
Hobbies
Hotels
Margin scheme users
Misdirection from HMRC
Outside scope of VAT supplies
Past annual threshold
Reconciliation of turnover per annual profit and loss account
Relevant supplies
Reverse charge: carousel fraud
Second-hand car scheme
Small businesses
Supplies disregarded for compulsory registration
Supplies from other member states
Tax point rules
Taxable supplies
Time of supply of services
Tour operators' margin scheme
Value of supply of services
Worked examples
Tobacco products
Toothbrush schemes and the de minimis limit
Transfer of business as a going concern
Transfer of business as going concern
Buyer without registration number
Calculation of turnover
Cases on taking over registration number
Cash accounting scheme
Effective date of registration
Generally
Input tax disallowed
Records retained by transferor
Sole trader to company
Time limit for notifying liability to register
Transfer of number
Transfer of registration number and transferor's liabilities
Turnover before transfer may affect buyer's liability to register
Turnover calculation
Treasury powers to change legislation
Trust-based schemes, rights and obligations
Trusts
Two separate businesses, aggregation of total supplies
UK-established, meaning
Union scheme from 2015
Communicate by using HMRC electronic portal
Declaration that information is accurate and complete
Required information when requesting registration
Unregistered persons
Value of supply
Generally
Tour operators' margin scheme
Value of supply, determination
Acquisitions from other member states
Basis, VAT chargeable on supply
Generally
Supplies from other member states
Variation of register, notification
VAT grouping
Proposed wider eligibility
VAT Guide (Notice 700)
VAT representatives
Voluntary
Acquisitions
Acquisitions from other member states
Application on Form VAT 1
Charities
Cross-border shoppers
Distance sellers (Sch. 2)
Effective date
End of entitlement, notification
Generally
Overseas suppliers
Reasons for
Retrospective
Retrospective, three-year cap
Supplies from other member states
Toothbrush scheme
UK taxable supplies below limit
What constitutes a business
Warehousing
Wrong date
Yacht chartering
