VAT Business/Non-Business Manual

VBNB30000 - VAT Business and Non-Business: Principles: contents

1. VBNB30050

   Policy Background
2. VBNB30200

   How to decide whether an activity is business for VAT purposes
3. VBNB30300

   Factors to consider in determining whether supplies are for the purpose of generating income
4. VBNB30400

   Taxable person with more than one activity
5. VBNB30500

   Why is apportionment of tax needed?
6. VBNB31000

   Methods of apportionment
7. VBNB33000

   Different types of Apportionment methods
8. VBNB34000

   Agreeing an apportionment method
9. VBNB33100

   Reviewing the method
10. VBNB35000

    Retrospective changes of method
11. VBNB36000

    Errors in methods
12. VBNB37000

    Challenging apportionments