Accounting

Accounts

Annual accounting scheme

Cash accounting scheme

Acquisitions

Call-off stocks

Consignment stocks

Exceptions to procedure

Excise goods

Generally

Intra-EU freight transport

Meaning

New means of transport

Place of acquisition

Place of supply

Procedure

Registration

Registration requirements

Sale or return goods

Self-supply

Statistical returns

Time of acquisition

Value

Addresses for written and e-mail enquiries

Administration

Agent's authority to act for client, Form 64-8

Agents

– see Agents

Analysis of leasing

Annual accounting scheme

Applications

Generally

Appeals

– see also Appeals

Appealable matters

Generally

Procedures

Reviews

Time-limit

Appeals to tribunal

Application

Artistic services, place of supply

Assessments

– see Assessments

Avoidance schemes, disclosure of

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 Payment Support Service

Business premises renovation allowances

Business promotion schemes

Credit vouchers

Overview

Retailer vouchers

Single-purpose face-value

Buying property

Call-off stocks

Capital allowances

Annual investment allowances

Capital goods scheme interaction

Connected persons

Contracts where person may become plant owner

First-year allowances

No disposal value

Research and development

Short-life assets

Time additional liability incurred

Writing-down allowances

Capital gains tax

Capital goods scheme

– see also Capital goods scheme

Generally

Interaction with capital allowances

Car exports

Caravan pitches

Cars

Acquisition for use in business, input tax

Advisory fuel rates

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 gains

Charities

– see Charities

Check you have all the facts

Children's car seats

Civil and criminal offences and penalties

Civil engineering works

Class 1 and Class 1A exclusion

Clearances

Commencement/cessation of trade

Complaints to HMRC

Compound supplies

Computer equipment

Concept

Consideration

Consignment stocks

Construction services, self-supply

Contraceptive products

Control

Course or furtherance of business, meaning

Credit system

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

De-registration

Acquisitions from other member states

Applications

Assets supplied in UK by overseas persons

Changes in details

Electronic services

Non established taxable persons

Office addresses and telephone numbers

Supplies from other member states

Taxable supplies

Deductibility

Deduction statements

Default interest

Default surcharge

Deregistration

Acquisitions of goods from other EU countries

Distance selling

Generally

Post-deregistration relief

Digital services

Digital services from 1 January 2015

Distance selling

Place of supply

Registration requirements

DIY builders, claims

Domestic fuel and power

EC Sales List (ESL)

Failure to submit

Generally

Employee benefits, cash equivalent

Employment income

Energy-saving materials

Enforcement

EU territories

Excise goods, registration limits

Exempt supplies

Exemption groups

Generally

Nature of

Exemptions generally

Farmers, flat-rate scheme

Flat rate scheme

Flat-rate scheme

Farmers

Small businesses

Small firms

Fractions checklist

Retailers

Fraud

– see Fraud

Fraudulent evasion

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 helpline

HMRC VAT manuals, list of

HP and similar transactions

Finance agreement

Generally

Repossession

Transfer of the agreement

Importers, place of supply of goods

Imports

Absolute reliefs

Agent for non-resident

Alternative entry procedures

Business imports

Charge to tax

Customs Freight Simplified Procedures

Deferred payment arrangements

Exempt goods

General reliefs

Generally

Identity of importer

Input tax

Payment of tax

Place of supply rules

Postal

Private individual imports

Procedure on importation

Reliefs

Removal from warehouse

Single Administrative Document (SAD)

Suspension of charge

Temporary admission relief

Value on importation

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

Input tax blocked

Input tax recovery

Accountancy fees

Business purpose test

Legal services and fees

Tripartite transaction

Insolvency enquiry line

Installed goods, place of supply

Insurance

Interaction with SDLT rules

Interaction with stamp duty

Interest

– see also Interest

Default

Overpaid

Reckonable dates

Statutory

Underpayments

Intrastat

Intrastat declarations

Invoices

– see also Invoices

Generally

Invoices, time of supply

14-day rule

Pro-forma

Invoicing

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

Lock

Member states

Mini One Stop Shop (MOSS)

Misnomers

Missing trader fraud

Mitigation of penalties

Mobility aids

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

Offences and penalties

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

Overseas customers, sale or return goods

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

Partnership - cost of raising capital

Partnership transactions

Capital introduced

De-registration

Purchase and disposal

Partnerships

– see Partnerships

Payment

Breach of regulations

Dates

On account by large traders

Penalties

– see also Penalties

Generally

Place of supply of goods

Distance selling

Generally

Importers

Installed goods

Interaction

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

Places of worship

Planning

Generally

High-risk persons

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

Private tuition by partnership

Exemption

Problems, identifying and resolving

Property ownership

Generally

Interest retained by outgoing partner

Nominee company

Opting to tax

Ordinary partnership asset

Partners included in balance sheet

Partners outside the partnership

Partnership interests

Property letting

Service company

Summary

Publications having legal force

Rate applicable

Rate changes

Rate of charge

Rates

Fractions

Fuel and power

Higher rate

Reduced

Reduced rate

Standard

Standard rate

Works of art/antiques and collectors' items

Zero rate

Zero-rate

Reasonable excuse

Reckonable dates

Records

Breach of regulations

Flat-rate scheme

Generally

Importance

Requirements

Recovery by the lessee

Recovery by the lessor

Reduced rate

Reduced rate supplies

Registration

Acquisitions from other member states

Applications

Assets supplied in UK by overseas persons

Changes in details

Electronic services

Non-established taxable persons

Office addresses and telephone numbers

Supplies from other member states

Taxable supplies

Registration numbers, country code prefix

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

Meanings

Time when additional VAT liability/rebate made

Residential building, self-supply

Residential conversions/renovations and alterations

Retail schemes

Returns

– see also Returns

Correction of errors

Generally

Reverse charge

Reviews

Sale of business as going concern

Sale or return goods

Scope of

Second-hand goods scheme

Second-hand goods schemes

Self-billing

Self-supplies

Separation of businesses

Services, supply

Generally

Goods, distinction

Place of supply

Small businesses, special schemes

Smoking cessation products

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

Imported goods rules, interaction

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

Transfer of a ‘going concern'

Transfer of going concern provisions

Trnsafer of the lease

Turnover limits

Distance selling to the UK

Generally

Underpaid, interest

Value of acquisitions

Value of imports

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 procedure applications

VAT in other countries

VAT number, verification of validity

Vehicle exports outside Europe

Welfare advice or information

Where the lessor ‘belongs'

Woman's sanitary products

Women's sanitary products

Works of art

– see Works of art

Zero-rated supplies

Zero-rating

Exports of goods

Generally

Groups

Imports from outside the EU

Meaning