Value Added Tax Guidance

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Input tax

We have worked hard to give you the very best tax guidance on input tax in order that you can provide the latest thinking.
Latest Guidance
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27 Jun 2019

This guidance note covers the VAT treatment of the purchase or lease of a motor car and provides an overview of when VAT can be recovered in respect of cars used for...

VAT_tax_img
27 Jun 2019

This is the standard method which can be used by partly exempt businesses to determine the amount of recoverable VAT incurred on general overheads and other costs that...

VAT_tax_img6
27 Jun 2019

This guidance note provides links to additional HMRC guidance. Higher Education InstitutionsHMRC has prepared the following framework document that should be read by...

VAT_tax_img2
27 Jun 2019

This guidance note provides details on the input VAT treatment of various types of miscellaneous business expenditure.VIT40000; De Voil Indirect Tax Service V3.410...

Latest Guidance
VAT_tax_img7
Value Added Tax

This guidance note covers the VAT treatment of the purchase or lease of a motor car and provides an overview of when VAT can be recovered in respect of cars used for...

VAT_tax_img
Value Added Tax

This is the standard method which can be used by partly exempt businesses to determine the amount of recoverable VAT incurred on general overheads and other costs that...

VAT_tax_img6
Value Added Tax

This guidance note provides links to additional HMRC guidance. Higher Education InstitutionsHMRC has prepared the following framework document that should be read by...

VAT_tax_img2
Value Added Tax

This guidance note provides details on the input VAT treatment of various types of miscellaneous business expenditure.VIT40000; De Voil Indirect Tax Service V3.410...