Value added tax (VAT)
Accounting
Accounting schemes
Agricultural flat-rate scheme
Annual accounting scheme
Cash accounting scheme
Flat-rate scheme for small businesses
Accounts
Annual accounting scheme
Cash accounting scheme
Acquisitions
Intra-EU freight transport
Place of supply
Registration requirements
Self-supply
Statistical returns
Administration
Agents
Agents, authority to act
Agricultural flat-rate scheme
Analysis of leasing
Annual accounting scheme
Annual investment allowance
Anti-avoidance provisions
Appeals
Appealable matters
Generally
Procedures
Reviews
Time-limit
Application
Artistic services, place of supply
Assessments
Avoidance, disclosure requirements
Bad debt relief
Generally
Repayment of input tax on non-payment
Basic rules
Blocked input tax
Breach of regulations
Buildings
Capital goods scheme
Fittings, input tax deduction
Protected buildings, zero-rating
Business
Deductions disallowed
Meaning
Sale of as going concern
Business entertaining expenses
Business premises renovation allowances
Business promotion schemes
Credit vouchers
Overview
Retailer vouchers
Single-purpose face-value
Buying property
Capital allowances
Research and development
Capital gains tax
Capital goods scheme
Additional VAT liabilities and rebates
Generally
Interaction with capital allowances
Car exports
Caravan pitches
Cars
Acquisition for use in business, input tax
Advisory fuel rates
Blocked input tax
Gift of
Mileage allowances
Private fuel scale charges
Reclaiming input tax
Repossessed
Second-hand goods scheme
Self-supply
Cash accounting scheme
Central heating systems installations
Changes in rate
Charge to tax
Generally
UK supplies
Chargeable consideration
Chargeable gains
Charities
Check you have all the facts
Children's car seats
Civil engineering works
Class 1 and Class 1A exclusion
Commencement/cessation of trade
Compound supplies
Computer equipment
Concept
Connected persons
Consideration
Construction services, self-supply
Contraceptive products
Control
Coronavirus support measures
Country code prefix
Course or furtherance of business, meaning
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
Cultural services, place of supply
Cumulative effect of errors
Cumulative nature
Deductibility
Deduction statements
Default surcharge
Deregistration
Acquisitions of goods from other EU countries
Distance selling
Generally
Post-deregistration relief
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
Disclosure of avoidance schemes
Distance selling
Place of supply
Registration requirements
Distance selling, registration/deregistration limits
DIY builder claims
EC Sales List
EC Sales List (ESL)
Failure to submit
Generally
EEA properties
Electronic communications
Employee benefits, cash equivalent
Employment income
Enforcement
EU territory member states
Areas not within the EU
Excluded territories
Generally
Isle of Man
Monaco
Excise goods, registration limits
Exempt supplies
Exemption groups
Generally
Nature of
Exemptions generally
First-year allowances
Flat rate scheme
Flat-rate scheme
Categories of business
Coronavirus support measures
Farmers
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
Small businesses
Fractions
Fractions checklist
Retailers
Fraud
Free zones
Fuel and power supplies
Fuel for private use
Gas and electricity, place of supply
General principles
Generally
Gifts
Goods, deemed supply
Motor car
Samples
Going concerns
Goods, supply
Generally
Gifts
Input tax not recoverable
Place of
Services, distinction
Government departments
Ground source/air source heat pumps installations
Group companies
Acquisition of business, self-supply
Generally
Limited partnerships
Handling
Historical background
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
Importers, place of supply of goods
Imports
Agent for non-resident
Input tax
Place of supply rules
Zero-rated goods
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
Input tax
Installed goods, place of supply
Insurance
Insurance-based schemes
Interaction with SDLT rules
Interaction with stamp duty
Interest
Harmonisation proposal
Overpaid tax (statutory interest)
Reckonable dates
Underpaid tax (default interest)
Intrastat
Intrastate declarations
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
Invoices, time of supply
14-day rule
Pro-forma
Invoicing
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
Land
Large scale transfers of local authority housing to registered social landlords
Large traders, payment on account
Lease settlements
Leased assets affixed to land
Ant-avoidance provisions
Generally
Lessor has intrest in land
Lessor has no interest in land
Other consideration
Liability to tax
Limited partnerships
Local authorities
Mileage allowances
Mini One Stop Shop (MOSS)
Misnomers
Missing trader fraud
Mitigation of penalties
Mobility aids for the elderly
Money which is not consideration, receipt
Motor cars
Movement of goods to another EU member state, self-supply
Multiple supplies
New build properties
Non-established taxable person
Non-residents
Non-supplies
Offset of CIS repayments against
Once supply has occurred, it is often too late
Option to tax
Option to tax, notification and queries
Overseas businesses, registration
Partial exemption
Agreement of method
Annual adjustment calculation
Changes of use
Concept of attribution rules
De minimis limit
Deductions relating to foreign branches
Generally
Imposition of method
Legislation
New framework, HMRC
Non-supply activities
Overview of rules
Residual input tax
Self-supplies
Special method, override and use of
Standard method
Transfers on death
Use of method
Partnerships
Payment
Breach of regulations
Dates
On account by large traders
Payment support and help
Penalties
Generally
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
Place of supply of goods
Distance selling
Generally
Importers
Installed goods
Intra-EC supplies
Place of supply of services
EC Sales List
Effective use and enjoyment rules
General exceptions
Generally
Reverse charge
Place of supply, determination
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
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
Reduced rate
Standard
Standard rate
Zero-rate
Reasonable excuse
Records
Breach of regulations
Flat-rate scheme
Generally
Importance
Requirements
Recovery by the lessee
Recovery by the lessor
Reduced rate
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
Relationship with other taxes
Reliefs
Bad debts
Post-deregistration
Pre-registration
Renovations/conversions of residential/non-residential property
Repayment
Bad debts accounts
Non-payment for supply
Repayment supplement
Repossessed goods
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
Generally
Meanings
Time when additional VAT liability/rebate made
Residential building, self-supply
Retail schemes
Returns
Error correction
Generally
Reverse charge
Reviews
Sale of business as going concern
Sale of property
Second-hand goods scheme
Second-hand goods schemes
Self-billing
Self-supplies
Separation of businesses
Services, supply
Generally
Goods, distinction
Place of supply
Short-life assets
Small businesses, special schemes
Smoking cessation products
Standard rate
Static caravans
Status of FHL properties
Supply
Acquisitions
Business assets used for non-business purposes
Charge to tax
Consideration
Deemed
Deregistration, remaining goods
Electronic services
Fuel for private use
Goods
Imports
Intra-EU journeys, place of supply
Made outside UK (non-supply)
Meaning
Multiple
Non-payment for
Receivers
Reverse charge
Self-supplies
Services
Transfer/disposal of business assets
Surcharges
Surcharges, disallowed deductions
Taxable person
Taxable persons and businesses
Business activities
Generally
Person, meaning
Taxable person, meaning
Taxable unit is person
Taxable property
Occupational pension schemes
Self-invested personal pension schemes (SIPPs)
Telecommunications, place of supply
Termination payments under a lease
Time of supply
Basic tax point
Change in rate of tax
Date payment received
Forfeit deposit
Generally
Importance
Issue of tax invoice
Special rules
Time-limits
Appeals
Assessments
Tour operators
Tour operators' margin scheme
Transfer of going concern provisions
Trnsafer of the lease
Turnover limits
Distance selling to the UK
Generally
Underpaid, interest
Value of supply
Change in rate of tax
Change in value
Consideration in foreign currency
Consideration in money
Discounts
Generally
More than one supply
Non-monetary consideration
Prompt payment discounts
Special rules
VAT 68 applications
VAT in other countries
Vehicle exports outside Europe
Where the lessor ‘belongs'
Woman's sanitary products
Works of art
Writing-down allowances
Zero-rated supplies
Zero-rating
Exports of goods
Generally
Groups
Meaning