Value Added Tax Guidance

About

VAT accounting schemes

Get a free trial of Tolley Guidance. We provide insight into vat accounting schemes so that you can understand everything you need to know.
Latest Guidance
VAT_tax_img5
28 Jun 2019

This guidance note provides an overview of the margin scheme rules that apply to agents and pawnbrokers. If the business selling the second hand goods via an auction then...

VAT_tax_img
28 Jun 2019

This guidance note provides details on the margin scheme for supplies of second-hand horses and ponies. This note should be read in conjunction with the Overview of...

VAT_tax_img5
28 Jun 2019

This guidance note provides an overview of the main principles concerning the cash accounting scheme. This note should be read in conjunction with the Operating the cash...

VAT_tax_img2
28 Jun 2019

VATA 1994, s 50A; SI 1995/1268 Article 12; SI 1992/3222, Article 2; VATMARG03000; VAT Notice 718 ; De Voil Indirect Tax Service V3.535 (subscription sensitive)This...

VAT_tax_img7
28 Jun 2019

This guidance note deals with the purchase of capital expenditure goods by businesses using the flat rate scheme and what to do if a business decides that it no longer...

VAT_tax_img7
28 Jun 2019

This guidance note provides an overview of the two TOMS calculations that can be undertaken by a business that makes 'margin scheme' supplies. This note should be read in...

VAT_tax_img4
28 Jun 2019

In-house suppliesTour operators may not always purchase margin scheme supplies from a third party where they may make the supply using their own resources. These are...

VAT_tax_img3
28 Jun 2019

This guidance note provides an overview of the main principles regarding the annual accounting scheme. It should be read in conjunction with the Operating the annual...

VAT_tax_img4
28 Jun 2019

This guidance note provides an overview of the margin schemes that businesses may wish to use in respect of sales of the following second hand items:•second hand...

VAT_tax_img7
28 Jun 2019

Value Added Tax (Cars) Order 1992, SI 1992/3122, Article 8; VATA 1994, s 50A(4); 2006/112/EEC , Articles 312–341; Notice 718/1 ; VATMARG08000This guidance note provides...

Latest Guidance
VAT_tax_img5
Value Added Tax

This guidance note provides an overview of the margin scheme rules that apply to agents and pawnbrokers. If the business selling the second hand goods via an auction then...

VAT_tax_img
Value Added Tax

This guidance note provides details on the margin scheme for supplies of second-hand horses and ponies. This note should be read in conjunction with the Overview of...

VAT_tax_img5
Value Added Tax

This guidance note provides an overview of the main principles concerning the cash accounting scheme. This note should be read in conjunction with the Operating the cash...

VAT_tax_img2
Value Added Tax

VATA 1994, s 50A; SI 1995/1268 Article 12; SI 1992/3222, Article 2; VATMARG03000; VAT Notice 718 ; De Voil Indirect Tax Service V3.535 (subscription sensitive)This...

VAT_tax_img7
Value Added Tax

This guidance note deals with the purchase of capital expenditure goods by businesses using the flat rate scheme and what to do if a business decides that it no longer...

VAT_tax_img7
Value Added Tax

This guidance note provides an overview of the two TOMS calculations that can be undertaken by a business that makes 'margin scheme' supplies. This note should be read in...

VAT_tax_img4
Value Added Tax

In-house suppliesTour operators may not always purchase margin scheme supplies from a third party where they may make the supply using their own resources. These are...

VAT_tax_img3
Value Added Tax

This guidance note provides an overview of the main principles regarding the annual accounting scheme. It should be read in conjunction with the Operating the annual...

VAT_tax_img4
Value Added Tax

This guidance note provides an overview of the margin schemes that businesses may wish to use in respect of sales of the following second hand items:•second hand...

VAT_tax_img7
Value Added Tax

Value Added Tax (Cars) Order 1992, SI 1992/3122, Article 8; VATA 1994, s 50A(4); 2006/112/EEC , Articles 312–341; Notice 718/1 ; VATMARG08000This guidance note provides...