VAT

Introduction to VAT

How VAT works, the different rates, who needs to be registered and links to further information

Registering for VAT

How and when to register for VAT, registering when you buy a business, registering groups or divisions of companies

Choosing the best VAT accounting scheme for your business

Simplify your VAT accounting and smooth your cashflow using one of the VAT accounting schemes - cash, annual, flat rate, margin or retail

VAT rates and charging and reclaiming VAT on sales and purchases

Find out how and when to charge and reclaim VAT and the different VAT rates that apply

Keeping records, invoicing and accounting for VAT

VAT record-keeping for sales and purchases; what information must be shown on sales invoices and receipts

VAT returns, payments and refunds

How to fill in your online or paper VAT return correctly and pay or reclaim the right amount of VAT

VAT problems, mistakes, adjustments, inspections and investigations

Get help with correcting mistakes on previous VAT returns; what happens when you have an inspection; how to avoid problems and penalties

Changing your VAT registration details or deregistering from VAT

What to do if your business circumstances change, if you sell your business, if you want to deregister or cease trading

VAT and international trade

If you buy, sell, supply or move goods or services to or from another country you may have to charge or pay VAT

VAT for charities and other not-for-profit organisations

VAT and your trading and non-trading activities: when you can charge and reclaim VAT; when you may be able to pay less or no VAT

VAT for consumers

Reclaim VAT on DIY building work; pay less VAT on energy-saving materials, equipment for the disabled and mobility aids for older people

VAT for tax agents and advisers

Find VAT notices and updates, links to VAT forms and VAT online; how to gain authorisation to act on a client's behalf