-
This manual provides guidance on when and how to apply the VAT joint and several liability measure
-
Guidance on deciding whether a supply of land or property has been made, and in deciding the liability of a supply of land or property.
-
Guidance on the law as it applies to time of supply and to changes in VAT rate and liability.
-
Note: The content of this manual applied up until 31 December 2020. Any content still applying to Northern Ireland after this date can be found in the VAT New Means of Transport Northern Ireland (VATNINMT) manual.
-
Guidance on the rules that apply to Northern Ireland in respect of supplies and acquisitions of New Means of Transport between Northern Ireland and the EU together with HMRC interpretation of those rules
-
Official gifts received in the context of international relations
-
Guidance on partial exemption and the Capital Goods Scheme
-
Guidance on the payments on account scheme which came into force on 2 September 1993.
-
Personal exports - tax-free sales of new motor vehicles for use before export
-
This is the archival message of the site
-
Guidance on the place of supply of goods and its impact on the scope of VAT
-
Guidance on the place of supply of transport and its impact on the scope of VAT
-
Guidance on the place of supply of services and its impact on the scope of VAT
-
VPOST primarily provides background to the exemption for postal services supplied by Royal Mail
-
Guidance on determining the liability of supplies of protective boots, helmets, motorcycle and pedal cycle helmets, child car seats.
-
Guidance on the handling of claims made by traders to correct errors that they have made in the conduct of their VAT affairs, which may lead to a refund of VAT
-
Guidance explaining the implementation of VAT refunds to overseas business persons, including the application of the Northern Ireland Protocol.
-
Guidance about how to determine whether someone must, or may voluntarily, register for VAT; the entity to be registered; and changes to the details held on the VAT Register.
-
Internal HMRC guidance manual detailing procedural guidance on VAT relief for disabled people
-
This manual provides technical, policy and procedural guidance to HMRC staff, about circumstances when HMRC might become liable to pay a repayment supplement to a business.
-
Guidance on how to claim a refund of VAT paid on goods purchased in Northern Ireland, provided all conditions of the scheme are met.
-
Guidance on retail schemes which remove the need for the retailer to identify the VAT liability of every transaction by providing an alternative method of calculating output tax liability
-
Guidance on the reverse charge procedure which is a measure designed to counter criminal attacks on the UK VAT
-
Guidance on the domestic reverse charge for building and construction services (construction reverse charge) which is a measure designed to counter criminal attacks on the UK VAT system.
-
Guidance on the VAT treatment of private pleasure craft supplied to private individuals for removal from the UK under their own power.
-
The purpose of this guidance is to help you to determine: whether two (or more) apparently separate businesses are, in reality, a single entity and whether they have been separated artificially
-
Guidance on the rules that apply to intra-EC supplies and acquisitions of goods within the Single Market together with HMRC interpretation of those rules
-
Guidance on UK law pertaining to sporting activities is contained within Group 10, Schedule 9 of the Value Added Tax Act 1994.
-
This guidance provides technical and procedural advice for staff in HMRC who may have to deal with VAT Statutory Interest claims
-
Guidance on the supplies of goods within a warehousing regime
-
Guidance on determining the liability of the supply of goods or services effected for a consideration
-
Guidance on how to determine who is making a supply and whether the supplier is a taxable person
-
Guidance on the law as it applies to time of supply and to changes in VAT rate and liability
-
Guidance on the treatment of trade unions and professional bodies under EC VAT law
-
Guidance on the basic record keeping and accounting requirements that a trader is expected to comply with
-
Guidance on the basic principles covering the Transfer of a business as a Going Concern
-
Guidance on zero rating for ships, aircraft and passenger and freight transportation
-
Guidance on how to value a supply for VAT purposes.
-
Guidance on the application of the visiting force relief for NATO forces and International NATO Military Headquarters hosted by the UK
-
This guidance explains the VAT liability of water supplies, sewerage services, hot water, steam and other related supplies
-
This guidance provides information on the VAT treatment of welfare issues. It should be read in conjunction with Notice 701/2 Welfare.
-
Guidance on the reduced rate for women's sanitary products
-
Guidance on and definitions relating to the provision of facilities and supplies by Youth Clubs and their exemption from VAT
-
A definition of the different types of venture capital schemes and how they work
-
The legislation on video game development provides specific rules for relief on video games in addition to rules for calculation of profits and losses of video game developments.
-
Technical guidance on who, from 6 April 2019, will be a Welsh taxpayer. Includes guidance on an individual's 'place of residence', 'main place of residence', tests for Welsh taxpayer status and evidence u…
-
Guidance to equip staff to understand wine and made-wine and to be able to deal with enquiries and carry out effective assurance visits.
Please note this guidance manual has not yet been updated to reflect the changes fol…