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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28 Jun 2019

Calculating the amount of wasteThis guidance note provides an overview of how the amount of waste is calculated and accounted for to HMRC. This note should be read in...

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28 Jun 2019

This note provides an overview of how a business needs to register for aggregates levy where they commercially exploit aggregates within the UK and are liable to account...

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28 Jun 2019

This note provides an overview of the procedure that needs to be followed in order to register for CCL. This note should be read in conjunction with the Climate Change...

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28 Jun 2019

This guidance note provides information on the reduced rates of CCL and claiming relief through the use of certificates. This note should be read in conjunction with the...

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28 Jun 2019

This guidance note provides an overview of how a business submits its landfill tax return and makes the necessary payment. The note also covers the penalties that can be...

VAT_tax_img6
28 Jun 2019

This guidance note provides an overview of the accounting requirements for businesses who are registered for aggregates levy. This note should be read in conjunction with...

VAT_tax_img6
28 Jun 2019

This guidance note provides an overview of the CCL exemption that can be applied to supplies of electricity that have been produced using renewable sources. This note...

VAT_tax_img6
28 Jun 2019

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...

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28 Jun 2019

GlossaryThe table below provides an overview of the most common terminology used in connection with CCL:Terminology DescriptionAuto generatorA business who produces...

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28 Jun 2019

This guidance note provides a general overview of the main CCL provisions relating to supplies made by CHP stations and should be read in conjunction with the following...

Latest Guidance
VAT_tax_img8
Value Added Tax

Calculating the amount of wasteThis guidance note provides an overview of how the amount of waste is calculated and accounted for to HMRC. This note should be read in...

VAT_tax_img10
Value Added Tax

This note provides an overview of how a business needs to register for aggregates levy where they commercially exploit aggregates within the UK and are liable to account...

VAT_tax_img7
Value Added Tax

This note provides an overview of the procedure that needs to be followed in order to register for CCL. This note should be read in conjunction with the Climate Change...

VAT_tax_img4
Value Added Tax

This guidance note provides information on the reduced rates of CCL and claiming relief through the use of certificates. This note should be read in conjunction with the...

VAT_tax_img3
Value Added Tax

This guidance note provides an overview of how a business submits its landfill tax return and makes the necessary payment. The note also covers the penalties that can be...

VAT_tax_img6
Value Added Tax

This guidance note provides an overview of the accounting requirements for businesses who are registered for aggregates levy. This note should be read in conjunction with...

VAT_tax_img6
Value Added Tax

This guidance note provides an overview of the CCL exemption that can be applied to supplies of electricity that have been produced using renewable sources. This note...

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_img2
Value Added Tax

GlossaryThe table below provides an overview of the most common terminology used in connection with CCL:Terminology DescriptionAuto generatorA business who produces...

VAT_tax_img8
Value Added Tax

This guidance note provides a general overview of the main CCL provisions relating to supplies made by CHP stations and should be read in conjunction with the following...