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

– see Agents

Agents, authority to act

Agricultural flat-rate scheme

Analysis of leasing

Annual accounting scheme

Annual investment allowance

Anti-avoidance provisions

Appeals

– see also Appeals

Appealable matters

Generally

Procedures

Reviews

Time-limit

Application

Artistic services, place of supply

Assessments

– see 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

– see also 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

– see 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

– see 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

– see Input tax

Installed goods, place of supply

Insurance

Insurance-based schemes

Interaction with SDLT rules

Interaction with stamp duty

Interest

– see also Interest

Harmonisation proposal

Overpaid tax (statutory interest)

Reckonable dates

Underpaid tax (default interest)

Intrastat

Intrastate declarations

Invoices

– see also 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

– see Partnerships

Payment

Breach of regulations

Dates

On account by large traders

Payment support and help

Penalties

– see also 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

– see also 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

– see Works of art

Writing-down allowances

Zero-rated supplies

Zero-rating

Exports of goods

Generally

Groups

Meaning