700The VAT guideDecember 2020This notice cancels and replaces Notice 700 (November 2016)1 Overview1.1 What this notice is about1.2 Other helpful notices1.3 How to get free information and help1.4 The VAT general enquiries helpline1.5 Getting advice on VAT matters1.6 Learning about VAT1.7 Updates2 Administration of VAT2.1 VAT visits, tax avoidance and the law2.2 Visits by VAT officers2.3 Tax avoidance2.4 VAT law2.5 When you can rely on advice from HMRC2.6 Extra-statutory concessions2.7 Interest in cases of departmental error2.8 Your rights as a taxpayer2.9 Complaints3 Introduction and liability to VAT3.1 Introduction to VAT3.2 What VAT is3.3 VAT rates3.4 Reduced-rated supplies3.5 Zero-rated supplies3.6 Exempt supplies3.7 Further information on liability and rates of VAT4 The basic rules for VAT4.1 How VAT works4.2 How to account for VAT on your supplies4.3 VAT relief if a customer has not paid you4.4 Supplies of goods4.5 Supplies of services4.6 Business and non-business4.7 The UK, Isle of Man and the Channel Islands4.8 Place of supply5 VAT imports and exports. Movement of goods between Northern Ireland and EU, and Great Britain and Northern Ireland5.1 Overview5.2 Imported goods5.3 Warehoused goods5.4 Services received from outside the UK5.5 Exported goods5.6 Exported services5.8 EU supplies of goods6 Registering for VAT7 Introduction to output tax7.1 Output tax7.2 Tax value7.3 Consideration wholly in money7.4 Consideration not wholly in money7.5 Other rules about tax value7.6 Values expressed in a foreign currency7.7 Excise duty8 Output tax—particular situations8.1 Multiple supplies8.2 Packaging8 3 Delivery charges (postage and packing)8.4 Hire-purchase, conditional sale and credit sale8.5 Second-hand goods8.6 Exchange units8.7 Barter and
This notice cancels and replaces Notice 700 (November 2016)
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