Basic principles of VAT

Business / non businessGuidance on the meaning of business for VAT purposes and how it applies in the operation of the tax.

ConstructionGuidance on dealing with information on the treatment of buildings and construction as far as the zero and reduced rates of VAT are concerned.

Default interestGuidance on dealing with VAT default interest.

Input taxGuidance on whether or not a person is entitled to deduct input tax.

Partial exemptionGuidance on partial exemption and the Capital Goods Scheme.

Place of supply - goodsGuidance on the place of supply of goods and its impact on the scope of VAT.

Place of supply - transportGuidance on the place of supply of transport and its impact on the scope of VAT.

Place of supply - servicesGuidance on the place of supply of services and its impact on the scope of VAT.

Supply and considerationGuidance on whether a transaction is within the scope of UK VAT.

Taxable personsGuidance on who is making a supply and whether the supplier is a taxable person

Time of supplyGuidance on the law as it applies to time of supply and to changes in VAT rate and liability.