VAT

For a wealth of advice and information on aspects of VAT, including essential tips for VAT planning, and how to survive the VAT inspector's visit, visit our VAT guides.

The standard rate of VAT is 20% and remains unchanged.

An introduction to VAT

Detailed guidance on the operation of VAT, VAT schemes and essential VAT information.

Value added tax

VAT rates, registration and deregistration limits.

Bad debt relief

Under the normal rules of VAT, a supplier has to account for output tax even if the supply has not...

Issuing VAT invoices

Where a VAT registered person makes supplies of goods or services to another VAT registered person...

Recovering VAT on staff expenses

Although the VAT rules normally prevent you reclaiming VAT on supplies that are not made direct to...

Fuel scale charges

Fuel scale charges for VAT.

When to add VAT

This subject has been causing confusion ever since VAT was introduced in the UK. There are a number...

Deregistering from VAT

Deregistration from VAT is usually a fairly straightforward process. However, there are some...

Cash accounting scheme

Cash accounting enables you to account for VAT on the basis of payments received and made instead...

Flat rate scheme

This scheme is designed to reduce the cost of complying with VAT obligations by simplifying the way...

Annual accounting scheme

Under annual accounting, you make agreed payments on account and need complete only one VAT return...

VAT dos and don'ts

If you need to check you are being given a valid VAT number you can call HMRC's national advice...

VAT inspections

One of life's certainties is that if you are a VAT registered business, sooner or later you will...

How to survive the enforcement powers

The complicated penalty system for VAT errors has been simplified, but it is not all good news.

Group VAT registration

VAT grouping occurs where two or more corporate bodies, usually companies or limited liability...

VAT Mini One Stop Shop (MOSS)

MOSS provisions relate to the VAT place of supply of services rules. These are the supplies of e-...

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Andrew Green
Accountant, Bristol office

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