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Help with VAT compliance controls — GfC8

Find out what HMRC considers as good practice in relation to VAT accounting and compliance processes.

• From: HM Revenue & Customs
• Published: 18 September 2024
• Last updated: 27 July 2026
  Show all updates

  1. 27 July 2026

     New section added on 'Temporary reduced rate of VAT for children's meals, tickets and family attractions (part 10)'.

  2. 25 September 2024

     Purpose and scope section in part 1 has been updated to explain UK VAT registered businesses who use invoice accounting should read these guidelines.

  3. 18 September 2024

     First published.

Documents

Purpose, scope and audience (part 1)

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General approach to VAT compliance controls (part 2)

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Order to cash (part 3)

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Procure to pay (part 4)

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Employee expenses (part 5)

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Record to report (part 6)

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VAT reporting (part 7)

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VAT reporting – manual adjustments (part 8)

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Outsourcing (part 9)

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Temporary reduced rate of VAT for children's meals, tickets and family attractions (part 10)

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Next steps — correcting errors and guidance (part 11)

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Details

These Guidelines for Compliance (GfC) set out HMRC’s recommended approach and are designed to help you understand our expectations as you plan, carry out, and review the accounting and compliance processes that ensure VAT is accurately declared by your business.