Value Added Tax Guidance

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Input tax

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Latest Guidance
VAT_tax_img4
28 Jun 2019

This guidance note provides information on how a business can determine the amount of VAT that can be recovered in respect of goods / services used for a mixture of...

VAT_tax_img4
28 Jun 2019

This guidance note provides an overview of the partial exemption de minimis rules. This note should be read in conjunction with the Partial exemption overview guidance...

VAT_tax_img2
28 Jun 2019

The table below provides a definition of commonly used partial exemption terminology.GlossaryTermDefinitionAllocationVAT incurred on purchases is distributed or allocated...

VAT_tax_img4
28 Jun 2019

This guidance note provides an overview of what VAT can be recovered on the lease of a car. Please see the Buying and selling a car guidance note for information on...

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28 Jun 2019

This guidance note provides an overview of the Special Method Override Notice (‘Notice’) which was introduced with effect from 1 January 2004. This legislation allows...

VAT_tax_img7
28 Jun 2019

This guidance note provides an overview of the VAT treatment of supplies of business gifts and samples. VATA 1994, Sch 4, para 5; VATA 1994, Sch 6, para 6; HMRC Notice...

VAT_tax_img4
28 Jun 2019

This guidance note deals with the VAT treatment of vouchers with effect from 1 January 2019. See the Business promotion schemes ― coupons and vouchers guidance note for...

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28 Jun 2019

This guidance note provides an overview of when a business can reclaim VAT incurred on goods and services purchased. The recoverable VAT is called 'input tax' or 'input...

VAT_tax_img
28 Jun 2019

This guidance note provides details of the approved mileage rates and the fuel element that businesses can reclaim VAT on if they pay employees a mileage allowance when a...

VAT_tax_img8
28 Jun 2019

This guidance note provides an overview of when input tax can be reclaimed. VATA 1994, ss 25(2), 4(6)(b), (c), (d); SI 1995/2518, reg 29; VIT20000; VIT30000; VIT40000; De...

Latest Guidance
VAT_tax_img4
Value Added Tax

This guidance note provides information on how a business can determine the amount of VAT that can be recovered in respect of goods / services used for a mixture of...

VAT_tax_img4
Value Added Tax

This guidance note provides an overview of the partial exemption de minimis rules. This note should be read in conjunction with the Partial exemption overview guidance...

VAT_tax_img2
Value Added Tax

The table below provides a definition of commonly used partial exemption terminology.GlossaryTermDefinitionAllocationVAT incurred on purchases is distributed or allocated...

VAT_tax_img4
Value Added Tax

This guidance note provides an overview of what VAT can be recovered on the lease of a car. Please see the Buying and selling a car guidance note for information on...

VAT_tax_img3
Value Added Tax

This guidance note provides an overview of the Special Method Override Notice (‘Notice’) which was introduced with effect from 1 January 2004. This legislation allows...

VAT_tax_img7
Value Added Tax

This guidance note provides an overview of the VAT treatment of supplies of business gifts and samples. VATA 1994, Sch 4, para 5; VATA 1994, Sch 6, para 6; HMRC Notice...

VAT_tax_img4
Value Added Tax

This guidance note deals with the VAT treatment of vouchers with effect from 1 January 2019. See the Business promotion schemes ― coupons and vouchers guidance note for...

VAT_tax_img3
Value Added Tax

This guidance note provides an overview of when a business can reclaim VAT incurred on goods and services purchased. The recoverable VAT is called 'input tax' or 'input...

VAT_tax_img
Value Added Tax

This guidance note provides details of the approved mileage rates and the fuel element that businesses can reclaim VAT on if they pay employees a mileage allowance when a...

VAT_tax_img8
Value Added Tax

This guidance note provides an overview of when input tax can be reclaimed. VATA 1994, ss 25(2), 4(6)(b), (c), (d); SI 1995/2518, reg 29; VIT20000; VIT30000; VIT40000; De...