Updates: VAT Accounting Manual
2026
Archived page as internal footer link added and content available on other GOV.UK pages.
2022
VAT Accounting Manual: update index
Page archived – Old legacy update page no longer required
VAT Accounting Manual: recent changes
Page archived – Old legacy update page no longer required
2021
Accounting for VAT: online VAT returns
Guidance amended throughout
Accounting for VAT: payments of VAT claimed on returns: scope of this section
Link corrected
Accounting for VAT: payments of VAT claimed on returns: the decision maker
Second paragraph amended
Accounting for VAT: payments of VAT claimed on returns: the verification process
First paragraph amended
Accounting for VAT: Payments of VAT claimed on returns: Withholding VAT credits
Minor change
Accounting for VAT: payments of VAT claimed on returns: Commissioners have yet to make a decision
EU Exit changes
Accounting for VAT: payments of VAT claimed on returns: tribunal decision or judgement pending
EU Exit changes
Accounting for VAT: summary of legal provisions
EU Exit changes
Use of estimation for completing VAT returns: decision making and Judicial Review
Final paragraph amended
Guidance under (c) Request in writing amended
Use of estimation for completing VAT returns: estimation without approval
Final paragraph amended
Page title amended
Page title and second paragraph amended
Page title and final paragraph amended
Page title amended
Page title amended
Page title and third paragraph amended
Page title and final paragraph amended
Stagger manipulation between associated businesses: best practice in casework
Guidance at point (c) and the final paragraph amended
Stagger manipulation between associated businesses: role of the Senior Avoidance Investigator (SAI)
Second and third paragraphs amended
Missing trader VAT fraud: contents
Page title amended
Missing trader VAT fraud: cases
Page title amended
Missing trader VAT fraud: alternatives to stagger changes
Page title amended
Missing trader VAT fraud: cases suitable for change of stagger or refusal of monthly returns
Page title and final paragraph amended
Missing trader VAT fraud: additional factors
Page title and guidance amended
Missing trader VAT fraud: handling of missing trader VAT fraud cases
Page title and guidance amended
Missing trader VAT fraud: who makes the decision?
Page title amended
Missing trader VAT fraud: handling of cases on change of stagger
Page title and first bullet point amended
Missing trader VAT fraud: considering representations against the letter sent under VATAC6500
Page title and final paragraph amended
Missing trader VAT fraud: handling of cases on refusal to allow monthly returns at registration
Page title and second bullet point amended
Page title amended
Examples and letters: letter 2 - direction to change stagger in missing trader VAT fraud cases
Page title amended
2019
Financial difficulty leading to the accumulation of VAT debt in businesses: contents
Created new pages for manual
Created section regarding Financial difficulty leading to the accumulation of VAT debt in businesses.
Examples and letters: contents
inserted 2 new pages
Link fixed