Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

VAT Input Tax

From
HM Revenue & Customs
Updated
, see all updates

VAT Input Tax basics: contents

  1. VIT10100
    VAT Input Tax basics: introduction
  2. VIT10200
    VAT Input Tax basics: is the expenditure for a business purpose?
  3. VIT10400
    VAT Input Tax basics: impact of the decision in Flockton
  4. VIT10600
    VAT Input Tax basics: how to determine business use
  5. VIT10800
    VAT Input Tax basics: tax incurred by temporary voluntary registrations
  6. VIT11000
    VAT Input Tax basics: EU law
  7. VIT11500
    VAT Input Tax basics: UK law
  8. VIT12100
    VAT Input Tax basics: the basic right to deduct principles
  9. VIT12200
    VAT Input Tax basics: unusual circumstances
  10. VIT12300
    VAT Input Tax basics: procedure for dealing with supplies made on or after 16 April 2003
  11. VIT12400
    VAT Input Tax basics: questions for HMRC staff to ask
  12. VIT12500
    VAT Input Tax basics: the significance of the definitions of input tax
  13. VIT13100
    VAT Input Tax basics: The Input Tax Order
  14. VIT13200
    VAT Input Tax basics: reasons for input tax restrictions
  15. VIT13300
    VAT Input Tax basics: recipient of supply
  16. VIT13400
    VAT Input Tax basics: when input tax can be claimed by the business on supplies to employees
  17. VIT13420
    VAT Input Tax basics: self employed labourers and contractors
  18. VIT13440
    VAT Input Tax basics: leases to named individuals
  19. VIT13450
    VAT Input Tax basics: claims when the business is not registered
  20. VIT13500
    VAT Input Tax basics: insurance claims
  21. VIT13600
    VAT Input Tax basics: legal expenses
  22. VIT13700
    VAT Input Tax basics: accountancy fees
  23. VIT13800
    VAT Input Tax basics: input tax on barristers’ common expenses
  24. VIT13850
    VAT Input Tax basics: special accounting methods for barristers in chambers