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HMRC internal manual

VAT Input Tax

Specific issues: contents

  1. VIT40100
    Definition and VAT status of holding companies
  2. VIT40500
    Basic functions of holding companies and their ability to register for VAT
  3. VIT40600
    When is VAT recoverable by holding companies
  4. VIT41000
    Viability studies
  5. VIT41600
    Domestic accommodation
  6. VIT41700
    Accommodation provided to employees
  7. VIT41800
  8. VIT41900
    Sale of domestic property
  9. VIT42000
    Timeshare accommodation
  10. VIT42100
    Removal expenses
  11. VIT42500
  12. VIT43000
  13. VIT43200
    Business entertainment
  14. VIT43300
    Goods and services used for business entertainment and other business purposes
  15. VIT43400
    When input tax can be recovered on entertainment costs
  16. VIT43500
    Appeals about business and staff entertainment
  17. VIT43600
    Staff entertainment
  18. VIT43700
    Employee rewards and perks
  19. VIT43800
  20. VIT43900
    Employee share incentive schemes
  21. VIT43910
    Retraining prior to redundancy
  22. VIT43920
    Relocation expenses
  23. VIT43930
    Information technology supplied for homeworking
  24. VIT43940
    Mobile phones
  25. VIT43950
    Sports and recreational facilities available to staff in general
  26. VIT44000
  27. VIT44200
    Reasons for making purchases in connection with sponsorship
  28. VIT44300
    Test for sporting and recreational activities
  29. VIT44600
    Funded pension schemes
  30. VIT44700
    Employers with funded pension schemes
  31. VIT44800
    Employers who are sole trustees of their pension fund
  32. VIT44900
    When employers should charge output tax in connection with funded pension schemes
  33. VIT45000
    Third parties providing both management and investment services to funded pension schemes
  34. VIT45100
    Pensions provided for the employees of more than one employer
  35. VIT45200
    When trustees of funded pension schemes can claim input tax
  36. VIT45300
    Attribution of services received in connection with funded pension schemes
  37. VIT45600
    Apportionment of tax by cathedrals and churches
  38. VIT45700
    The banding system for cathedrals and churches
  39. VIT46000
    Treatment of input tax on franchised catering in clubs
  40. VIT46200
    Treatment of VAT on catering overheads in clubs