Accounting for VAT

Services

  1. VAT Flat Rate Scheme

    Flat Rate VAT scheme - eligibility, thresholds, flat rates of VAT and joining or leaving the scheme

  2. VAT record keeping

    Keeping records for VAT - invoices, VAT account, sales and purchase records for reclaiming VAT

  3. VAT Cash Accounting Scheme

    Cash accounting and VAT - eligibility, thresholds, joining and leaving the scheme

  4. VAT margin schemes

    How to use VAT margin schemes - records you need to keep, invoicing and VAT return reporting

  5. VAT Annual Accounting Scheme

    Annual accounting and VAT - eligibility, thresholds, returns and payment deadlines and joining or leaving the scheme

See more services in this topic

Guidance and regulation

  1. VAT guide (VAT Notice 700)
  2. How to fill in and submit your VAT Return (VAT Notice 700/12)
  3. Place of supply of services (VAT Notice 741A)
  4. Opting to tax land and buildings (VAT Notice 742A)
  5. Exemption and partial exemption for VAT
See more guidance and regulation in this topic

News and communications

Policy papers and consultations

  1. Revenue and Customs Brief 11 (2018): VAT - rule changes for higher education
  2. Revenue and Customs Brief 6 (2018): VAT exemption for all domestic service charges
  3. Revenue and Customs Brief 9 (2018): VAT - damp proofing products
  4. Revenue and Customs Brief 5 (2018): VAT liability on goods supplied on approval
  5. VAT: reverse charge for gas and electricity
See more policy papers and consultations in this topic