We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Find out what records you must keep and how to keep them if you're registered for VAT.
Find out how the VAT Cash Accounting Scheme works and the conditions you must meet if you want to use it.
'Dear Accounting Officer' (DAO) letters are used to provide specific advice on issues of accountability, regularity and propriety and annual accounting exercises.
Upper Tribunal tax and Chancery decision of Mrs Justice Bacon and Judge Greg Sinfield on 28 March 2024
Employment Appeal Tribunal judgment of Mr Justice Kerr on 29 August 2023.
Filling in the word Full Application form
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab).