Value Added Tax Guidance

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Latest Guidance
VAT_tax_img10
8 Aug 2019

This guidance note provides an overview of the procedure followed by HMRC where they consider that a tax agent has acted dishonestly.BackgroundCH180000; FA 2012, Sch 38;...

VAT_tax_img8
8 Aug 2019

IntroductionThis guidance note provides an overview of the VAT civil evasion penalty which could be imposed on a taxpayer. CEP1050It is important to note that revised...

VAT_tax_img7
8 Aug 2019

This guidance note provides an overview of the penalties that could be imposed upon a person who breaches to comply with a requirement imposed under one of the following...

VAT_tax_img6
28 Jun 2019

This guidance note should be read in conjunction with the Overview of the three penalties introduced from 1 April 2010 guidance note.BackgroundHMRC has the discretion to...

VAT_tax_img3
28 Jun 2019

This guidance note provides details of the listed schemes which need to be disclosed to HMRC. This note should be read in conjunction with the Anti-avoidance -...

VAT_tax_img2
28 Jun 2019

This guidance note provides an overview of the procedure that HMRC should follow when it receives a repayment VAT return. Notice 700/58 ; De Voil V5.191 (subscription...

VAT_tax_img5
28 Jun 2019

BackgroundUnlike the concepts of 'reasonable care' and 'careless mistakes', 'deliberate but not concealed' and 'deliberate and concealed' inaccuracies determine the level...

VAT_tax_img
28 Jun 2019

SummaryThe table below provides a summary of the types of penalties that can be applied by HMRC together with a link to the relevant guidance note:Type of penaltyMore...

VAT_tax_img4
28 Jun 2019

This guidance note provides details of how the amount of the penalty will be calculated and collected by HMRC. This note should be read in conjunction with the Overview...

VAT_tax_img7
28 Jun 2019

This guidance note provides an overview of the rules relating to self-billing arrangements.What is self-billing?Under a self-billing arrangement it is the customer,...

Latest Guidance
VAT_tax_img10
Value Added Tax

This guidance note provides an overview of the procedure followed by HMRC where they consider that a tax agent has acted dishonestly.BackgroundCH180000; FA 2012, Sch 38;...

VAT_tax_img8
Value Added Tax

IntroductionThis guidance note provides an overview of the VAT civil evasion penalty which could be imposed on a taxpayer. CEP1050It is important to note that revised...

VAT_tax_img7
Value Added Tax

This guidance note provides an overview of the penalties that could be imposed upon a person who breaches to comply with a requirement imposed under one of the following...

VAT_tax_img6
Value Added Tax

This guidance note should be read in conjunction with the Overview of the three penalties introduced from 1 April 2010 guidance note.BackgroundHMRC has the discretion to...

VAT_tax_img3
Value Added Tax

This guidance note provides details of the listed schemes which need to be disclosed to HMRC. This note should be read in conjunction with the Anti-avoidance -...

VAT_tax_img2
Value Added Tax

This guidance note provides an overview of the procedure that HMRC should follow when it receives a repayment VAT return. Notice 700/58 ; De Voil V5.191 (subscription...

VAT_tax_img5
Value Added Tax

BackgroundUnlike the concepts of 'reasonable care' and 'careless mistakes', 'deliberate but not concealed' and 'deliberate and concealed' inaccuracies determine the level...

VAT_tax_img
Value Added Tax

SummaryThe table below provides a summary of the types of penalties that can be applied by HMRC together with a link to the relevant guidance note:Type of penaltyMore...

VAT_tax_img4
Value Added Tax

This guidance note provides details of how the amount of the penalty will be calculated and collected by HMRC. This note should be read in conjunction with the Overview...

VAT_tax_img7
Value Added Tax

This guidance note provides an overview of the rules relating to self-billing arrangements.What is self-billing?Under a self-billing arrangement it is the customer,...