Value Added Tax Guidance

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Other indirect taxes

Our Tolley Guidance tool has best in class tax content related to other indirect taxes in order for you to be better informed about the tax implications.
Latest Guidance
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13 Mar 2020

This guidance note provides a general overview of the main rates of climate change levy (CCL). This note should be read in conjunction with the...

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13 Mar 2020

This guidance note provides an overview of Air Passenger Duty (APD). This note should be read in conjunction with the APD ― registration, Air...

VAT_tax_img8
28 Jun 2019

This guidance note provides an overview of how to apportion contracts and using the de minimis provisions under which a business can avoid the...

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28 Jun 2019

This guidance note provides an overview of when penalties and interest will be imposed in respect of CCL errors. Notice CCL1/5: Penalties and interest...

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28 Jun 2019

This guidance note provides an overview of the rates of Landfill Tax and what waste will be liable to each rate. This note should be read in...

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28 Jun 2019

This note provides an overview of the penalties that can be imposed on a business that fails to account for their aggregates levy at the correct time....

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28 Jun 2019

This guidance note provides an overview of the types of supplies that are liable to the higher rate of IPT. This note should be read in conjunction...

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28 Jun 2019

This guidance note provides an overview of the APD record keeping requirements, and also provides details on how to complete and submit an APD return....

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28 Jun 2019

FA 2001, ss 16–49, Schs 4–10; Aggregates Levy (Registration and Miscellaneous) Regulations 2001 (as amended) ; Aggregates Levy (General) Regulations...

VAT_tax_img3
28 Jun 2019

This guidance note provides an overview the IPT accounting requirements.FA 1994, ss 48 – 74, Sch 6A, Sch 7 and Sch 7A; Insurance Premium Tax...

Latest Guidance
VAT_tax_img4
Value Added Tax

This guidance note provides a general overview of the main rates of climate change levy (CCL). This note should be read in conjunction with the following guidance...

VAT_tax_img6
Value Added Tax

This guidance note provides an overview of Air Passenger Duty (APD). This note should be read in conjunction with the APD ― registration, Air Passenger Duty ― annual...

VAT_tax_img8
Value Added Tax

This guidance note provides an overview of how to apportion contracts and using the de minimis provisions under which a business can avoid the requirement to account for...

VAT_tax_img4
Value Added Tax

This guidance note provides an overview of when penalties and interest will be imposed in respect of CCL errors. Notice CCL1/5: Penalties and interest  ); De Voil...

VAT_tax_img7
Value Added Tax

This guidance note provides an overview of the rates of Landfill Tax and what waste will be liable to each rate. This note should be read in conjunction with the...

VAT_tax_img5
Value Added Tax

This note provides an overview of the penalties that can be imposed on a business that fails to account for their aggregates levy at the correct time. This note should be...

VAT_tax_img3
Value Added Tax

This guidance note provides an overview of the types of supplies that are liable to the higher rate of IPT. This note should be read in conjunction with the following...

VAT_tax_img10
Value Added Tax

This guidance note provides an overview of the APD record keeping requirements, and also provides details on how to complete and submit an APD return. This note should be...

VAT_tax_img6
Value Added Tax

FA 2001, ss 16–49, Schs 4–10; Aggregates Levy (Registration and Miscellaneous) Regulations 2001 (as amended) ; Aggregates Levy (General) Regulations 2002 (as amended) ;...

VAT_tax_img3
Value Added Tax

This guidance note provides an overview the IPT accounting requirements.FA 1994, ss 48 – 74, Sch 6A, Sch 7 and Sch 7A; Insurance Premium Tax Regulations 1994, (SI...