Value Added Tax Guidance

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Registration and deregistration

Our tax professionals have worked hard to deliver documentation on registration and deregistration tax in order for you to be better informed about the tax implications.
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Latest Guidance
VAT_tax_img2
28 Jun 2019

This note should be read in conjunction with the Hiring goods, e-services, telecommunication services and radio and broadcasting services guidance note. VATA 1994, Schs...

VAT_tax_img2
28 Jun 2019

This guidance note provides an overview of how VAT is applied in the Isle of Man (IOM) and what impact this has on businesses established in the IOM and the UK.Overview...

VAT_tax_img6
28 Jun 2019

VAT tribunal casesIt is always useful to consider the views of the higher courts on subjects where the issues are not clear cut. The separation of business activities has...

VAT_tax_img6
28 Jun 2019

This guidance note provides an overview of the late registration penalty that can be imposed on businesses that do not VAT register at the correct time. Please note that...

VAT_tax_img8
28 Jun 2019

This guidance note provides an overview of the issues that need to be considered by a business who is either considering forming a VAT group or has recently formed one....

VAT_tax_img5
28 Jun 2019

This guidance note provides an overview of the procedure that businesses need to follow when registering for UK VAT. This guidance note should be read in conjunction with...

VAT_tax_img7
28 Jun 2019

Please note that the registration scheme outlined below can only be used in respect of services made before 1 January 2015 as a new scheme called Non-Union Mini One Stop...

VAT_tax_img7
28 Jun 2019

Businesses occasionally attempt to avoid VAT registering by artificially splitting their business activities in order to continue to trade one or more of their businesses...

VAT_tax_img2
27 Jun 2019

BackgroundThe Government announced in Budget 2016 that they were going to consult on introducing an FHDDS. The consultation has closed and the new legislation has been...

VAT_tax_img
27 Jun 2019

This guidance note provides an overview of the steps businesses need to take if aspects of their business change, and as a result, they need to notify HMRC about the...

Latest Guidance
VAT_tax_img2
Value Added Tax

This note should be read in conjunction with the Hiring goods, e-services, telecommunication services and radio and broadcasting services guidance note. VATA 1994, Schs...

VAT_tax_img2
Value Added Tax

This guidance note provides an overview of how VAT is applied in the Isle of Man (IOM) and what impact this has on businesses established in the IOM and the UK.Overview...

VAT_tax_img6
Value Added Tax

VAT tribunal casesIt is always useful to consider the views of the higher courts on subjects where the issues are not clear cut. The separation of business activities has...

VAT_tax_img6
Value Added Tax

This guidance note provides an overview of the late registration penalty that can be imposed on businesses that do not VAT register at the correct time. Please note that...

VAT_tax_img8
Value Added Tax

This guidance note provides an overview of the issues that need to be considered by a business who is either considering forming a VAT group or has recently formed one....

VAT_tax_img5
Value Added Tax

This guidance note provides an overview of the procedure that businesses need to follow when registering for UK VAT. This guidance note should be read in conjunction with...

VAT_tax_img7
Value Added Tax

Please note that the registration scheme outlined below can only be used in respect of services made before 1 January 2015 as a new scheme called Non-Union Mini One Stop...

VAT_tax_img7
Value Added Tax

Businesses occasionally attempt to avoid VAT registering by artificially splitting their business activities in order to continue to trade one or more of their businesses...

VAT_tax_img2
Value Added Tax

BackgroundThe Government announced in Budget 2016 that they were going to consult on introducing an FHDDS. The consultation has closed and the new legislation has been...

VAT_tax_img
Value Added Tax

This guidance note provides an overview of the steps businesses need to take if aspects of their business change, and as a result, they need to notify HMRC about the...