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Guidance on cash accounting, an optional scheme of accounting for VAT, intended to ease the burdens on small businesses.
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VAT Charities
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Guidance on civil penalty and interest measures available or likely to be encountered
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Guidance on determining the liability of supplies of clothing and footwear as written in Group 16, Schedule 8, VATA 1994.
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Guidance providing additional information on the treatment of buildings and construction as far as the zero and reduced rates of VAT are concerned.
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Cost Sharing Exemption Manual
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Guidance on determining the liability of the right of admission to qualifying cultural activities
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Guidance on dealing with VAT default interest
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This guidance is to support officers dealing with VAT default surcharge. It supplements the guidance in VAT Notice 700/50 and is specific to officers working default surcharge cases.
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Guidance on the rules and procedures for cancelling a VAT registration.
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Guidance on resolving questions of VAT liability in the education sector
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Guidance on the VAT reduced rate on energy-saving materials and grant-funded heating and security supplies
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Guidance on the VAT treatment of goods supplied for export and removal from the United Kingdom
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This guidance will provide you with the necessary background to determine whether a supply is treated for VAT purposes as a supply of financial services, and whether that supply then falls to be exempt or taxable.
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Guidance on the VAT flat rate scheme (FRS) for small businesses, which was introduced in Budget 2002.
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Guidance on determining the liability of supplies of food allowed by Group 1, Schedule 8, VATA 1994
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This manual provides guidance on how to spot and tackle various types of VAT fraud
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Guidance on the VAT treatment of supplies of fuel and power
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This guidance sets out the policy and procedure for handling applications under the Fulfilment House Due Diligence Scheme (FHDDS).
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Guidance on the exemption for investment gold, the special accounting scheme or reverse charge procedure
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Guidance on VAT as it applies to local authorities and other government and public bodies
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This guidance provides information on VAT group treatment, allowing two or more corporate bodies to account for VAT under a single registration number with one of the corporate bodies in the group acting as the representativ…
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This guidance covers all the VAT exemptions which are available for supplies of healthcare by health professionals and health institutions under Group 7, Schedule 9 to the VAT Act 1994
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This manual gives you information and guidance so that you can work out whether input tax can be claimed.
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Guidance on identifying the appropriate parts of the EC Sixth Directive, now the Principal VAT Directive and UK VAT Law.
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This guidance explains how VAT applies to the Isle of Man (IOM) and how this affects the control of UK businesses with establishments in the IOM and IOM businesses with establishments in the UK
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This manual provides guidance on when and how to apply the VAT joint and several liability measure
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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.
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Guidance on the law as it applies to time of supply and to changes in VAT rate and liability.
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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.
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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
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Official gifts received in the context of international relations
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Guidance on partial exemption and the Capital Goods Scheme
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Guidance on the payments on account scheme which came into force on 2 September 1993.
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Personal exports - tax-free sales of new motor vehicles for use before export
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This is the archival message of the site
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Guidance on the place of supply of goods and its impact on the scope of VAT
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Guidance on the place of supply of transport and its impact on the scope of VAT
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Guidance on the place of supply of services and its impact on the scope of VAT
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VPOST primarily provides background to the exemption for postal services supplied by Royal Mail
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Guidance on determining the liability of supplies of protective boots, helmets, motorcycle and pedal cycle helmets, child car seats.
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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
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Guidance explaining the implementation of VAT refunds to overseas business persons, including the application of the Northern Ireland Protocol.
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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.
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Internal HMRC guidance manual detailing procedural guidance on VAT relief for disabled people
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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.
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Guidance on how to claim a refund of VAT paid on goods purchased in Northern Ireland, provided all conditions of the scheme are met.
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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
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Guidance on the reverse charge procedure which is a measure designed to counter criminal attacks on the UK VAT
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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.