Accounting checklist

Agreement

Generally

Keeping

Appeals

Application to particular types of supply or certain taxable persons

Cases

Claim for input tax

Conditions

Credit for input tax on supplies made by unregistered trader

Credit note

Customer in another member state

Debit notes

Electronic invoicing

Failure to complete agreement

General provisions

Generally

Intra-EU

Invoice not treated as issued

Overriding tax invoices

Revisiting the exercise of HMRC's discretion before a further substantive hearing at First-tier Tribunal (FTT)

Serious misdeclaration penalty

Contractor issued incorrect invoices to subcontractor

Ignorance of provisions

Reliance on another person

Tax point

Time of supply

Invoice not treated as issued

Invoice treated as issued

Traders deregistered

Transfer of business to another person

Unregistered suppliers