Accounting for VAT


  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

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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
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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
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