Value Added Tax Guidance

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Value Added Tax

This section provides you with practical assistance to understand the VAT issues for domestic and international business transactions. It offers businesses and tax practitioners' practical tools and up-to-date information on all aspects of VAT and Customs Duty
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Latest Guidance
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2 Jun 2020

This guidance note considers a number of issues that may be relevant to businesses which move goods between the UK and the EU when preparing for the...

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15 Apr 2020

The following tracker details some of the key events associated with Brexit of both general and specific relevance to the future of indirect taxes....

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15 Apr 2020

This guidance note provides an overview of how businesses or their agents need to register for the MTD provisions. This note needs to be read in...

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15 Apr 2020

This guidance note considers a number of issues that may be relevant to businesses in order to prepare for Brexit. Please see also the following...

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15 Apr 2020

This guidance note considers a number of issues that may be relevant to businesses involved in cross-border supplies of services between the UK and...

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15 Apr 2020

This guidance note considers issues that businesses need to consider in connection with Brexit and the implementation period.The UK has negotiated a...

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15 Apr 2020

The following provides a brief overview of the main requirements of each retail scheme. Businesses with a retail turnover exceeding £130m are required...

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15 Apr 2020

This guidance note provides an overview of the Point of Sale (POS) retail scheme requirements. This note should be read in conjunction with the...

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15 Apr 2020

This guidance note provides an overview of the rules relating to Apportionment retail schemes 1 and 2. This note should be read in conjunction with...

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15 Apr 2020

All retail schemes work by applying the appropriate VAT fraction(s) to DGT that are liable to VAT at the standard or reduced rates in order to...

Latest Guidance
VAT_tax_img6
Value Added Tax

This guidance note considers a number of issues that may be relevant to businesses which move goods between the UK and the EU when preparing for the end of the Brexit...

VAT_tax_img7
Value Added Tax

The following tracker details some of the key events associated with Brexit of both general and specific relevance to the future of indirect taxes. Links to relevant...

VAT_tax_img3
Value Added Tax

This guidance note provides an overview of how businesses or their agents need to register for the MTD provisions. This note needs to be read in conjunction with the...

VAT_tax_img5
Value Added Tax

This guidance note considers a number of issues that may be relevant to businesses in order to prepare for Brexit. Please see also the following guidance notes:•Brexit...

VAT_tax_img2
Value Added Tax

This guidance note considers a number of issues that may be relevant to businesses involved in cross-border supplies of services between the UK and the EU in connection...

VAT_tax_img6
Value Added Tax

This guidance note considers issues that businesses need to consider in connection with Brexit and the implementation period.The UK has negotiated a Withdrawal Agreement...

VAT_tax_img10
Value Added Tax

The following provides a brief overview of the main requirements of each retail scheme. Businesses with a retail turnover exceeding £130m are required to use a bespoke...

VAT_tax_img
Value Added Tax

This guidance note provides an overview of the Point of Sale (POS) retail scheme requirements. This note should be read in conjunction with the following guidance...

VAT_tax_img7
Value Added Tax

This guidance note provides an overview of the rules relating to Apportionment retail schemes 1 and 2. This note should be read in conjunction with the Retail schemes -...

VAT_tax_img3
Value Added Tax

All retail schemes work by applying the appropriate VAT fraction(s) to DGT that are liable to VAT at the standard or reduced rates in order to establish the amount of VAT...