In this section:
Returned goods, credit notes, debit notes and VAT How to adjust your VAT when you issue or receive a credit note or a debit note, for example when goods are returned
Private use of goods or services, self-supply and VAT You may have to account for VAT on goods or services bought by your business but supplied to you or employees for private use
Part-exchanges, barters, contras and VAT You may have to account for VAT on goods that you give away, exchange or offset against invoices from your supplier
Instalment payments, deposits, credit sales and VAT How to charge or reclaim VAT for payments in advance, instalments, on deposits, or on credit schemes
Lost, stolen, damaged or destroyed goods and VAT Dealing with VAT when goods are lost, stolen or destroyed, before your customer receives them or while they're being transported
