Value Added Tax Guidance

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Latest Guidance
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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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13 Mar 2020

This guidance note provides an overview of the types of situations where HMRC may issue an assessment to a VAT registered business. This note...

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13 Mar 2020

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...

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13 Mar 2020

This document should be used in conjunction with this Checklist when either undertaking a VAT review or completing the VAT return. Business may also...

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13 Mar 2020

This notice provides an overview of the VAT treatment of insolvent businesses and the procedures that must be followed by insolvency practitioners...

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12 Mar 2020

This guidance note provides an overview of the correct procedure that should be adopted by a business that discovers it has made an error in respect...

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8 Aug 2019

This guidance note provides an overview of the procedure followed by HMRC where they consider that a tax agent has acted...

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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...

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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...

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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...

Latest Guidance
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_img
Value Added Tax

This guidance note provides an overview of the types of situations where HMRC may issue an assessment to a VAT registered business. This note predominately deals with...

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_img6
Value Added Tax

This document should be used in conjunction with this Checklist when either undertaking a VAT review or completing the VAT return. Business may also wish to undertake an...

VAT_tax_img4
Value Added Tax

This notice provides an overview of the VAT treatment of insolvent businesses and the procedures that must be followed by insolvency practitioners (office holders). This...

VAT_tax_img8
Value Added Tax

This guidance note provides an overview of the correct procedure that should be adopted by a business that discovers it has made an error in respect of its VAT accounting...

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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...

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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...

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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...