This content is no longer in use on TolleyGuidance
This content is no longer in use on TolleyGuidance

The following Value Added Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • Requesting permission to opt to tax
  • When can automatic permission be granted?
  • Condition 1
  • Condition 2
  • Condition 3
  • Condition 4
  • Granting permission
  • What happens if the business fails to request permission?
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