- HMRC internal manual updated on 9 October 2024
- Provides guidance on the meaning of business for VAT purposes
- Main reference material for HMRC employees
- Outlines formal procedures and work systems
- Helps determine if an activity is business or non-business for VAT purposes
- Covers relevant UK law and cases of law
- Provides general approach in determining business and non-business activities
- Includes factors to consider when determining if an activity is business or not
- Explains methods of apportionment and approval of apportionment
Source: gov.uk
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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