All information about Value Added Tax (VAT) that has 'force of law'.

This manual contains all the tertiary legislation for VAT which HMRC has published. Primary and secondary legislation is published on Legislation.gov.uk.

What is tertiary legislation?

Within primary and secondary legislation, government departments are sometimes granted the power to publish additional legally-binding conditions or directions on a given topic. This information is known as ‘tertiary legislation’.

Tertiary legislation carries ‘force of law’. This means it has the same legal status as primary and secondary legislation. HMRC has an obligation to publish this information in accordance with the law.

As well as publishing tertiary legislation, HMRC publishes guidance for customers which explains what they need to do - see VAT and VAT: detailed information.

  • Cash Accounting Scheme

    Tertiary legislation about the VAT Cash Accounting Scheme (originally published in VAT Notice 731).

  • Flat rate schemes

    Tertiary legislation about the VAT Flat Rate Scheme and the Agricultural Flat Rate Scheme (originally published in VAT Notice 733).

  • Gold imports and exports

    Tertiary legislation about gold imports and exports (originally published in VAT Notice 701/21).

  • Land, building and construction

    Tertiary legislation about VAT on land, buildings and construction (originally published in VAT Notices 708 and 742A) and the DIY Housebuilder Scheme.

  • Margin schemes

    Tertiary legislation about VAT margin schemes.

  • Northern Ireland

    Tertiary legislation about VAT in Northern Ireland (NI).

  • One Stop Shop (OSS) and Import One Stop Shop (IOSS)

    Tertiary legislation about registrations and returns for VAT One Stop Shop and Import One Stop Shop (IOSS).

  • Refunds

    Tertiary legislation about VAT Refunds in the UK and the EU.

  • Registration

    Tertiary legislation about who should register for VAT.

  • Reliefs

    Tertiary legislation about VAT relief on adapted motor vehicles for disabled people and charities, including certificates.

  • Retail Schemes

    Tertiary legislation about Retail Schemes, including Point of Sale, the Apportionment Scheme and the Direct Calculation Scheme.

  • Transfer as a going concern (TOGC)

    Tertiary legislation about 'transfer of a business as a going concern' (TOGC).

  • Transport

    Tertiary legislation about ships, trains, aircraft, freight, including form VAT411 and motoring expenses.

  • Warehousing

    Tertiary legislation about fiscal and tax warehousing.

  • Valuation

    Tertiary legislation about VAT valuation.