Acquisition of goods

Application

Exemption

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

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

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

– see also De-registration

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

– see also 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

Acquisition of goods

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

– see also De-registration

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

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

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

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