Accounting schemes

Agricultural flat-rate scheme

Annual accounting scheme

Cash accounting scheme

Flat-rate scheme for small businesses

Administration

Agents, authority to act

Agricultural flat-rate scheme

Analysis of leasing

Annual accounting scheme

Appeals

Assignment of lease

Basic rules

Blocked input tax

Building services for landlord

Business entertaining expenses

Business premises renovation allowances

Buying property

Capital allowances

Research and development

Capital gains tax

Capital goods scheme

Basics and examples

Computation

Generally

Interaction with capital allowances

Nature of

Part disposals

Property destroyed during adjustment period

Property sold during adjustment period

Repairs and alterations

Car exports

Cars

Advisory fuel rates

Blocked input tax

Mileage allowances

Private fuel scale charges

Cash accounting scheme

Changes in rate

Chargeable consideration

Chargeable gains

Charitable purposes (building used for)

Check you have all the facts

Class 1 and Class 1A exclusion

Commencement/cessation of trade

Commercial property

Option to tax

Residential property (distinguished)

Concept

Contractors

Coronavirus support measures

Country code prefix

Credit system

Criminal offences

Impersonating an officer

Intrastate declarations

Knowingly engaged in fraudulent evasion

Cross-border transactions, special rules for

Generally

Supplies of goods

Supplies of services

‘place of supply' rules

Cumulative effect of errors

Cumulative nature

Deductibility

Deduction statements

Deregistration limits

Acquisitions from other member states

Assets supplied in the UK

Electronic services

Non-established taxable persons

Supplies from other member states (distance selling)

Taxable supplies in the UK

Digital services

Dilapidations

Disclosure of avoidance schemes

Distance selling, registration/deregistration limits

DIY builder claims

Dwelling (defined)

EC sales list

EEA properties

Electronic communications

Employment income

End user and the reverse charge

EU territory member states

Areas not within the EU

Excluded territories

Generally

Isle of Man

Monaco

Exempt supplies

Flat rate scheme

Flat-rate scheme

Categories of business

Coronavirus support measures

Farming

Percentages from 15 July to 31 March 2021 (temporary)

Percentages from 30 November 2008 to 1 January 2010

Percentages from 31 December 2003 to 1 December 2008

Percentages from 31 December 2009 to 4 January 2011

Percentages from 4 January 2011

Relevant goods

For landlords (generally)

Fractions

Fractions checklist

Retailers

General principles

Generally

Going concerns

Handling

HMRC addresses, information/help and contact details

Annual accounting scheme applications

Appeals

Authority to act for a client

Charities

Clearances

Complaints

Contact information

Disclosure of avoidance schemes

DIY builder claims

E-mail enquiries

Error correction

General enquiries

Online services

Option to tax, notification and queries

Payment support and help

Registration/deregistration

Returns

Telephone contact

VAT 68 applications

Verification of validity of VAT number

Website addresses

Written and e-mail enquiries

HP and similar transactions

Finance agreement

Generally

Repossession

Transfer of the agreement

Incorporation

Industrial buildings allowances

Additional VAT liability, meaning

Additional VAT rebate, meaning

Apportionment

Chargeable period

Time when additional VAT liability/rebate made

Inheritance tax, lifetime transfers

Insurance-based schemes

Interaction with SDLT rules

Interaction with stamp duty

Interest

Harmonisation proposal

Overpaid tax (statutory interest)

Reckonable dates

Underpaid tax (default interest)

Intrastate declarations

Investigations

HMRC power to seek information

Statutory records

Invoice issued by unauthorised person

Invoices

Continuous supplies of services

Country code prefix

Credit card sales

Intra-EU supplies

Leased motor cars

Less detailed/modified invoices

Particulars to be shown

Registration number

Key dates

April 2021

August 2021

December 2021

February 2022

January 2022

July 2021

June 2021

March 2021

May 2021

November 2021

October 2021

September 2021

Large scale transfers of local authority housing to registered social landlords

Lease settlements

Leased assets affixed to land

Ant-avoidance provisions

Generally

Lessor has intrest in land

Lessor has no interest in land

Other consideration

Listed buildings

Mileage allowances

Misnomers

Motor cars

New build properties

Non-established taxable person

Non-residents

Offset of CIS repayments against

Once supply has occurred, it is often too late

Option to tax

Option to tax (commercial property)

Consequences of opting

Duration and revocation

Exempt land (anti-avoidance)

Exercising the option

Introduction and basics

Notifying HMRC

Permission (automatic and specific)

Practical considerations

Process

Real estate elections

Residential property (not effective for)

Timing

“once and for all” elections

Option to tax, notification and queries

Overview

Partial exemption

Payment support and help

Penalties

Penalties (civil penalties)

Accounting arrangements, failures by senior accounting officer

Avoidance schemes, failure to disclose use of

Behaviour which is careless/deliberate or concealed

Contact details of debtor, failure by third party to provide

Covid-19 support measures

Data to be provided, failure

Default surcharge

Dishonest conduct by agent

Electronic return system, failure to use

Error in documents

EU sales statements, inaccurate/failure to submit

Excise duty goods, failure to notify acquisition

Exports, contravention of rules

Imports, evasion of tax

Inaccuracies delaying tax

Incorrect returns

Inspection, deliberate obstruction of an officer

Investment gold scheme, failure to comply

Invoices, unauthorised issue

New means of transport, failure to notify acquisition

Payment of tax, incorrect or late

Quarterly payments, failure to make

Quarterly returns, failure to make

Record-keeping requirements

Reduced rate certificates, incorrect

Reduction for special circumstances

Registration liability, failure to notify

Regulatory provisions, breach of

Reverse charge sales statement, inaccurate/failure to submit

Senior accounting officer, failures

Suspended penalties

Underassessment, failure to notify

Walking possession agreement, breach of

Zero-rate certificates, incorrect

Planning

Generally

Planning considerations

Grouping

Partial excemption

Plant and machinery allowances

Additional VAT liability, meaning

Additional VAT rebate, meaning

Anti-avoidance

Apportionment

Chargeable period

Disposal value, additional VAT rebate

First-year allowances

Qualifying expenditure

Short-life assets, balancing allowance

Time when additional VAT liability/rebate made

Previous sales tax

Protected buildings

Publications having legal force

Rate applicable

Rate changes

Rate of charge

Rates

Fractions

Fuel and power supplies

Generally

Imported works of art/antiques and collectors' items

Reduced rate

Standard rate

Real estate elections (option to tax)

Recovery by the lessee

Recovery by the lessor

Reduced rate supplies

Generally

Temporary reduced rate, coronavirus support scheme

Registration

Acquisitions from other member states

Assets supplied in the UK initially purchased by overseas persons

Country code prefix

Electronic/telecommunication and broadcasting services

HMRC addresses and information

Non-established taxable persons

Supplies from other member states (distance selling)

Taxable supplies in the UK

Website information and addresses

Registration requirement

Relationship with other taxes

Repairs and alterations

Repayment supplement

Requirement to include VAT number in CIS registration

Research and development allowances

Additional expenditure etc., additional VAT liability treated as

Additional VAT liability, meaning

Additional VAT rebate, meaning

Apportionment

Chargeable period

Disposal value, additional VAT rebate generating

Effect on balancing charges of additional VAT rebates in earlier chargeable periods

Meanings

Time when additional VAT liability/rebate made

Residential property

Commercial property (distinguished)

Construction of

Conversion to

Option to tax

Zero rating

Returns

Error correction

Generally

Reverse charge

Reverse premiums

Sale of property

Scheduled monuments

Separation of businesses

Stamp duty land tax (interaction with)

Standard rate

Status of FHL properties

Subject to Sch. 36 provisions

Subletting of property

Submission of return

Supplies by landlord to tenant

Surcharges

Surcharges, disallowed deductions

Surrender of lease

Taxable person

Taxable property

Occupational pension schemes

Self-invested personal pension schemes (SIPPs)

Taxable supply (defined)

Tenant undertakes construction work

Termination fees

Termination payments under a lease

Tour operators' margin scheme

Transfer as a going concern (TOGC)

Basics

Buyer (member of partially exempt group)

Buyer (need for VAT registration)

Buyer (opting to tax)

Conditions

Definitions

Incorporation

Inheriting seller's VAT position

Input tax recovery

Intra-group lettings

Nominee buyers (pitfall)

Property letting

Protection and practicalities

Same kind of business (meaning)

Transfer of part of business

VAT groups

Transfer of going concern provisions

Trnsafer of the lease

Variation of lease terms

VAT 68 applications

Vehicle exports outside Europe

Where the lessor ‘belongs'

Zero rating

Basics

Building services for landlord

Change of use

First grant of major interest

Registration

Residential property

Self-supply charge

Substantial reconstruction of protected buildings

Zero-rated supplies