We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Find out how to amend your VAT records if you've made errors, correct errors on your VAT Return and claim a refund if you’ve overpaid VAT.
Find out about the VAT domestic reverse charge procedure which applies to the buying and selling of certain goods and services.
An overview of the impact of measures qualifying against the BIT and of significant departmental non-qualifying measures implemented during the relevant period.
Find out how to fill in your VAT return, about using VAT accounting schemes and how to submit your return electronically.
This is the RPC's case histories section on other business impact target (BIT) methodology issues.
Guidance to help you assess if artificial intelligence (AI) is the right technology for your challenge.
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.
Accounting for VAT using retail schemes if you're a VAT-registered business and you cannot account for VAT using normal accounting.
Find out what records you must keep and how to keep them if you're registered for VAT.
Includes industry by industry and further analysis tables derived from the annual Supply and Use Tables (SUTs) for 2020. These tables are consistent with the 2023 editions of the UK National Accounts Blue Book and the UK Balance of Payments...
Includes product by industry, product by product and further analysis tables derived from the annual Supply and Use Tables (SUTs) for 2020. These tables are consistent with the 2023 editions of the UK National Accounts Blue Book and the UK...
Check if you can claim relief from VAT if you supply goods or services to a customer, but you are not paid.
How to account for VAT on vehicles and fuel you use for your business.
Background note on the Impact-weighted Output Scoring of project performance.
Find Companies House-recognised filing software to manage your company accounts, returns and tax accounts
Find out how to apply VAT to betting, gaming, bingo, lotteries and machine games.
This information sheet is about certain supplies of sporting services made by local authorities that can be treated as exempt from VAT.
Guidance on fixing ClickShare connectivity issues being experienced by users with a MacBook.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. We’ll send you a link to a feedback form. It will take only 2 minutes to fill in. Don’t worry we won’t send you spam or share your email address with anyone.