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Decide which activities are business or non-business for VAT purposes if you're a local authority or other public body.
The guide to VAT rules and procedures.
Find out what a charity is, how VAT affects charities, how to treat a charity's income for VAT and what VAT reliefs a charity can get on what it buys.
Findings of the Small Business Survey 2021 on the performance of businesses with no employees
Find out how to account for VAT schemes on business gifts, samples and promotional schemes.
Find out about partial exemption special methods for government departments.
Findings of the Small Business Survey 2020 on the performance of businesses with no employees
Find out about being 'active', trading and non-trading, and being dormant if you’re a new or existing company or organisation.
Findings of the Small Business Survey 2022 on the performance of businesses with no employees.
Findings of the Small Business Survey 2018 on the performance of small and medium-sized businesses with no employees.
How to work out the VAT on building work and materials if you're a contractor, subcontractor or developer.
Findings of the Small Business Survey 2019 on the performance of businesses with no employees.
What happens when you opt to tax (charge VAT on) land and buildings, when you need permission and when to notify HMRC about your decision.
Find out how to use the Flat Rate Scheme, who can use it and how to apply to join the scheme.
Find out how to determine the place of supply of your services and how to deal with supplies of services which you receive from outside the UK.
When a business changes owner, employees could be protected under the Transfer of Undertakings (Protection of Employment) regulations (TUPE) - types of transfers, your rights, contracts, redundancy, where to get help
When and how to account for VAT when you transfer a business as a going concern (TOGC).
Find out if you’re a trust or company service provider who needs to register for supervision with HMRC under the money laundering regulations.
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