Assessments and error correctionGuidance on Assessments and error correction, including help with their issue, amendment and withdrawal.
Assurance of small and medium enterprisesGuidance on assurance of small and medium enterprises that have been deemed potentially non-compliant, or selected as part of the compliant sample.
Bad Debt ReliefGuidance on bad debt relief which allows a business to claim back VAT on unpaid customer payments.
Civil penaltiesGuidance on civil penalty and interest measures available or likely to be encountered.
Control notesGuidance on an A - Z list of subjects referred to as Control Notes.
FraudGuidance explaining HMRC's approach to VAT fraud.
RegistrationGuidance on whether someone could or should be registered for VAT, procedures to follow when registering or deregistering a business.
Traders' recordsGuidance on the basic record keeping and accounting requirements that a trader is expected to comply with.
Transfer of a going concernGuidance on the basic principles covering the Transfer of a business as a Going Concern (TOGC).
