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HMRC internal manual

VAT Input Tax

Updates: VAT Input Tax

2016

published amendments

Specific issues: business entertainment
Updated link to Notice 700 Section 12
Specific issues: subsistence
Updated link to Notice 700 section 12

published amendments

How to treat input tax: pre-registration, pre-incorporation and post-deregistration claims to input tax under regulation 111
Treatment of VAT incurred on assets that are used by the business prior to VAT registration updated

published amendments

How to treat input tax: pre-registration, pre-incorporation and post-deregistration claims to input tax under regulation 111
Links updated.

2017

published amendments

How to treat input tax: pre-registration, pre-incorporation and post-deregistration claims to input tax under regulation 111
Bookmark hyperlinks reset. No change to text.

published amendments

Motoring expenses: road fuel and the private use of cars
Bookmark links reset. No chnage to text.
Hyperlinks and bookmark links updated. No change to text.

published amendments

Legal history: cases about holding companies
Cases updated.
When is VAT recoverable by holding companies
Updated following review of CJEU decision on Larentia + Minerva & others.
Specific issues: definition and VAT status of holding companies
Review date updated.
Updated following review of CJEU decision on Larentia + Minerva & others.

published amendments

Motoring expenses: private use of business cars
Bookmark links reset. No change to text.
Republished - no change to text
Republish bookmark links
Republished - no change to text
Hyperlinks and bookmark links updated. No change to text.
Bookmark links updated. No change to text.

published amendments

Motoring expenses: private use of business cars
Page republished. No change to text

published amendments

Motoring expenses: private use of business cars
bookmark link

published amendments

Motoring expenses: private use of business cars
Update to fix bookmarks

published amendments

Motoring expenses: short-term hire and Motability leases
Republish to fix bookmarks

published amendments

VAT Input Tax basics: unusual circumstances
link to Statement of Practice and VAT Notice 48: extra statutory concessions updated.
VAT Input Tax basics: how to determine business use
link to VAT Partial Exemption Guidance updated
link to VBNB20000 updated.
VAT Input Tax basics: is the expenditure for a business purpose?
link to VBNB150000 and VBNB24000 updated.
VAT Input Tax basics: introduction
Links to VATSC, VATPOSG, VATPOSS, VATPOSTR, VTAXPER, VBNB10000, VBNB20000 and Indirect Tax intranet site updated.

published amendments

VAT Input Tax basics: the significance of the definitions of input tax
link updated
VAT Input Tax basics: The Input Tax Order
updated link
VAT Input Tax basics: recipient of supply
link updated to VATSC manual
Is it input tax: subsidised activities
link updated
Is it input tax: mixed business and private or non-business use
links updated
Is it input tax: VAT Act 1994 section 24(5) apportionment
links updated
Is it input tax: methods of apportionment under VAT Act 1994 section 24(5)
link updated
Is it input tax: current Lennartz users
links updated and anchors fixed
Is it input tax: changes in the use of goods
links updated
links updated
Is it input tax: changes in the use of services
link updated
Is it input tax: the case of Vereniging Noordelijke Land-en Tuinbouw Organisatie (VNLTO)
link updated
How to treat input tax: when input tax can be claimed
links updated
How to treat input tax: alternative evidence for claiming input tax
links updated
links updated
Specific issues: when input tax can be recovered on entertainment costs
links to VATSC manual and notice 749 updated
Specific issues: employee rewards and perks
link to VATSC manual updated
Specific issues: clothing
link to the VATSC manual updated
Specific issues: employee share incentive schemes
link to the PE manual updated
Specific issues: information technology supplied for homeworking
link to VATSC manual updated
Specific issues: reasons for making purchases in connection with sponsorship
link to vbnb46000 updated

published amendments

VAT Input Tax basics: introduction
added links to related notices

published amendments

How to treat input tax: estimation of input tax
Update link
Update link to VATAC
Specific issues: pensions provided for the employees of more than one employer
Update Link
Is it input tax: mixed business and private or non-business use
Para 5 - two words taken out to improve sentence; no change to meaning.

published amendments

Specific issues: when trustees of funded pension schemes can claim input tax
Update link to VAT Groups

published amendments

Is it input tax: current Lennartz users
Update broken links

published amendments

Specific issues: accommodation provided to employees
correct spelling - no change to text.
Motoring expenses: road fuel and the private use of cars
'VAT groups and scale charges' title changed to bold. No change to text.

published amendments

Is it input tax: changes in the use of goods
removed reference to RCB
Is it input tax: current Lennartz users
removed reference to RCB
Is it input tax: apportionment of capital items
removed reference to RCB

published amendments

Specific issues: test for sporting and recreational activities
re-published

published amendments

Specific issues: funded occupational pension schemes
This page has been completely rewritten with a lot of previous text removed or reworded.

published amendments

Specific issues: third parties providing both administration and investment services to funded occupational pension schemes – arrangements where the employer does not directly contract and pay for the services.
title has changed, all references to management services has changed to administration services
Specific issues: employers with funded pension schemes - arrangements where the employer does not directly contract and pay for the services
The title has expanded, the opening paragraphs have been rewritten. 'Management services' has been reworded as 'Administration services in all instances.
Specific issues: contents
re-published to include new pages: VIT44650, 44750, 45400, 45410, 45420, 45430, 45440, 45500, 45510
new pages VIT 44750, 45410, 45420, 45430, 45440, 45500 and 45510 added
New page VIT44650 added

published amendments

Specific issues: contents
links to pages VIT 44900, 45100, 45200 and 45300 archived.

published amendments

Specific issues: contents
re-published contents
added new page VIT45400
Specific issues: attribution of services received in connection with funded occupational pension schemes following CJEU judgement in PGG - use of tripartite contracts
re-published