VAT Manuals

Please see a complete listing of the V Series – VAT Guidance

Assurance of small and medium businesses
Provides guidance to VAT assurance staff who deal with the assurance of Small and Medium Enterprises (SMEs).

Export of goods from the UK
The manual provides information and guidelines on the VAT treatment of goods supplied for export from the United Kingdom (UK) to destinations outside the European Community (EC), for use as stores on ships, aircraft or hovercraft departing the UK, and the evidential requirements for goods supplied for removal to a VAT registered business in another Member State.

Bad debt relief
This manual provides guidance on the administration of VAT bad debt relief.

Time of supply....
Provides details of the law as it applies to time of supply and to changes in VAT rate and liability, and outlines our policy in interpreting and applying the law.

Protective equipment
This manual assists Assurance Officers and other staff in determining the liability of supplies of protective clothing.

Cultural services
This guidance assists Assurance Officers and other staff in determining the liability of the right of admission to qualifying cultural activities as provided for in Group 13, Schedule 9, VATA 1994.

Clothing
This manual assists Assurance Officers and other staff in determining the liability of supplies of clothing and footwear as written in Group 16, Schedule 8, VATA 1994.

Gold
This manual gives guidance to Assurance Officers on the VAT treatment of gold.

Energy-saving materials
This manual gives guidance to assurance officers on the VAT treatment of supplies and installation of energy-saving materials.

Fuel and power
This manual gives guidance to assurance officers on the VAT treatment of supplies of fuel and power.

Margin schemes
This guidance is about the Margin schemes.

Trade unions and professional bodies
VAT guidance on treatment of trade unions and professional bodies.

Refunds to overseas business persons Manual

Personal exports - tax free sales of new motor vehicles for use before export
This guidance describes the assurance procedures for the supply of tax-free vehicles under the Personal Export Scheme (PES).

Personal exports - retail exports
This manual details the scheme for personal exports and retail exports.

Annual Accounting Scheme
Provides information on all aspects of the scheme, including details of the automated system and local procedures.

Agricultural Flat Rate Scheme
The Agricultural Flat Rate Scheme was introduced to free small farming businesses from the administrative burden of VAT registration.

The Cash Accounting Scheme
This manual supplements and should be read in conjunction with Notice 731 Cash Accounting.

Flat Rate Scheme
This manual is about the VAT Flat Rate Scheme for small businesses (FRS) introduced in Budget 2002.

Welfare
This manual provides information on the VAT treatment of welfare issues. It should be read in conjunction with Notice 701/2 Welfare.

Insurance
Manual explaining what insurance is and the basic steps in determining the VAT liability of supplies of insurance and insurance related services.

Finance
This manual provides information about VAT on finance.

Health (Opens new window)
This manual of guidance covers all the VAT exemptions which are available for supplies of healthcare under Group 7, Schedule 9 to the VAT Act 1994. It also covers the zero rates which are available for the supply of dispensed drugs under items 1 and 1A of Group 12 of Schedule 8.

Partial Exemption
Partial Exemption basics and the standard method.

Sailaway boat scheme
This guidance provides information and guidelines on the VAT treatment of private pleasure craft supplied to private individuals to be sailed away to a destination outside the European Union (EU).

Womens Sanitary Products
This manual explains the reduced rate for womens sanitary products.