VATupdate

HMRC Guidance: VAT guide (VAT Notice 700)

Update May 5, 2022: More information has been added to section 20.3.3 about how to apply for non-standard tax periods.

Contents

  1. 1. Overview
  2. 2. Administration of VAT
  3. 3. Introduction and liability to VAT
  4. 4. The basic rules for VAT
  5. 5. VAT imports and exports. Movement of goods between Northern Ireland and EU, and Great Britain and Northern Ireland
  6. 6. Registering for VAT
  7. 7. Introduction to output tax
  8. 8. Output tax for particular situations
  9. 9. Output tax for business and non-business use
  10. 10. Introduction to input tax
  11. 11. Input tax when VAT paid on goods and services received before VAT registration
  12. 12. Input tax effect on subsistence, staff entertainment and domestic accommodation expenses
  13. 13. Input tax and partial exemption
  14. 14. Time of supply (tax point) rules
  15. 15. Time of supply (tax point) in other situations
  16. 16. VAT invoices
  17. 17. VAT invoices for particular situations
  18. 18. Credits and debts
  19. 19. Records and accounts
  20. 20. VAT Returns
  21. 21. Sending VAT Returns and payment
  22. 22. Supplies made by or through agents
  23. 23. Invoicing arrangement for supplies made by or through agents
  24. 24. UK, EU and international supplies involving UK undisclosed agents
  25. 25. Supplies made by or through agents: other situations
  26. 26. Changes in circumstances
  27. 27. Financial penalties and interest charges
  28. 28. If you disagree with HMRC’s decision about VAT
  29. 29. Zero rating, reduced rating and exemption
  30. 30. Changes in tax rates and liability
  31. 31. Apportionment of output tax
  32. 32. Apportionment of tax between business and non-business activities
  33. 33. Standard legal abbreviations
  34. 34. Other VAT notices
  35. Your rights and obligations
  36. Help us improve this notice
  37. Putting things right
  38. How HMRC uses your information

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