Our Library contains all reference material and publications produced by HMRC
Agricultural flat rate schemeGuidance on the agricultural flat rate scheme including roles and responsibilities, laws and regulations and operation of the scheme
Annual accounting schemeGuidance on the annual accounting scheme, including details of the automated system and local procedures
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.
Betting and GamingGuidance on determining the liability of supplies relating to betting and gaming including gaming machines, bingo and lotteries under the VAT Act 1994, Schedule 9, Group 4.
VAT Relief for BooksGuidance on determining the liability of supplies of items of printed matter in relation to Group 3 of Schedule 8, VATA 1994.
Burial and cremationGuidance on deciding the VAT liability of supplies made by undertakers and funeral directors
Business/non-businessGuidance on the meaning of business for VAT purposes and how it applies in the operation of the tax.
Cash accounting schemeGuidance on cash accounting, an optional scheme of accounting for VAT, intended to ease the burdens on small businesses
CharitiesGuidance on determining charitable status, charities and their activities.
Civil penaltiesGuidance on civil penalty and interest measures available or likely to be encountered.
ClothingGuidance on determining the liability of supplies of clothing and footwear as written in Group 16, Schedule 8, VATA 1994.
ConstructionGuidance providing additional information on the treatment of buildings and construction as far as the zero and reduced rates of VAT are concerned.
Control notesGuidance on an A - Z list of subjects referred to as Control Notes.
Cultural servicesGuidance on determining the liability of the right of admission to qualifying cultural activities.
Default interestGuidance on dealing with VAT default interest.
Disabled people - VAT reliefsGuidance on the liability of goods and services supplied to disabled people or those who are chronically sick and to elegible charities.
EducationGuidance on resolving questions of VAT liability in the education sector.
Energy-saving materials and grant-funded heating and security manualGuidance on the VAT reduced rate on energy-saving materials and grant-funded heating and security supplies.
ExportsGuidance on the VAT treatment of goods supplied for export from the Uniited Kingdom.
FinanceGuidance on whether a supply falls to be a supply of financial services and whether that supply then falls to be exempt or taxable.
Flat rate schemeGuidance on the VAT flat rate scheme (FRS) for small businesses, which was introduced in Budget 2002.
FoodGuidance on determining the liability of supplies of food allowed by Group 1, Schedule 8, VATA 1994.
FraudGuidance on what VAT fraud is and provides you with some examples of the different types of VAT fraud you might encounter.
Fuel and powerGuidance on the VAT treatment of supplies of fuel and power.
GoldGuidance on the exemption for investment gold, the special accounting scheme or reverse charge procedure.
HealthThis guidance covers all the VAT exemptions which are available for supplies of healthcare by health professionals and health institutions under Group 7, Schedule 9 to the VAT Act 1994.
ImportsGuidance on, VAT on imported goods and also Import VAT reliefs.
Imports from customs procedures with economic impact, end-use relief & free zones Guidance on the Import VAT treatment of goods: entered into and removed from customs suspensive regimes and free zones.
Input TaxThis manual gives you information and guidance so that you can work out whether input tax can be claimed.
InsuranceGuidance on identifying the appropriate parts of the EC Sixth Directive, now the Principal VAT Directive and UK VAT Law.
Land and propertyGuidance on deciding whether a supply of land or property has been made, and in deciding the liability of a supply of land or property.
Margin schemes for second-hand goods, works of art, antiques and collector's itemsGuidance on the law as it applies to time of supply and to changes in VAT rate and liability.
New means of transportGuidance on the procedures for controlling the new means of transport arrangements.
Partial exemptionGuidance on partial exemption and the Capital Goods Scheme.
Payments on account schemeGuidance on the payments on account scheme which came into force on 2 September 1993.
Personal exports: motor vehiclesGuidance on the assurance procedures for the supply of tax-free vehicles under the Personal Export Scheme (PES).
Personal exports: retail exportsGuidance on how to claim a refund of VAT paid on goods purchased in the UK, provided all the conditions of the scheme are met.
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 - sevicesGuidance on the place of supply of services and its impact on the scope of VAT.
Postal services ManualVPOST primarily provides background to the exemption for postal services supplied by Royal Mail
Protective equipmentGuidance on determining the liability of supplies of protective boots, helmets, motorcycle and pedal cycle helmets, child car seats.
Refunds ManualGuidance on the handling of claims made by traders to correct errors that they have made in the conduct of their VAT affairs, which may lead to a refund of VAT.
Refunds to overseas business persons ManualGuidance on the intentions of the European Community eighth and thirteenth VAT Directives and sets out how they are to be implemented.
Registration Vol 2 - Part 2A sections 54-62 (PDF 284K)It provides guidance on the requirements for group and divisional registration, which are facilitation measures.
Registration Vol 2 - Part 2B sections 63-93 (PDF 582K)Continuing guidance on whether someone could or should be registered for VAT, procedures to follow when registering or deregistering a business.
Retail schemesGuidance on retail schemes which remove the need for the retailer to identify the VAT liability of every transaction by providing an alternative method of calculating output tax liability.
Reverse chargeGuidance on the reverse charge procedure which is a measure designed to counter criminal attacks on the UK VAT.
Sailaway boatsGuidance on the VAT treatment of private pleasure craft supplied to private individuals to be sailed away outside the European Union (EU).
Single MarketGuidance on the rules that apply to intra-EC supplies and acquisitions of goods within the Single Market together with HMRC interpretation of those rules.
SportGuidance on UK law pertaining to sporting activities is contained within Group 10, Schedule 9 of the Value Added Tax Act 1994.
Supply and considerationGuidance on determining the liability of the supply of goods or services effected for a consideration.
Taxable PersonGuidance on how to determine 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.
Trade unions and professional bodiesGuidance on the treatment of trade unions and professional bodies under EC VAT law.
Trader's 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).
Transport ManualGuidance on VTRANS deals with the liability of transport services for which the legal provisions are given in the VAT Act 1994, Schedule 8, Group 8.
VAT - Healthcare productsGuidance on all the VAT exemptions which are available for supplies of healthcare by health professionals and health institutions under Group 7, Schedule 9 to the VAT Act 1994.
VAT - Welfare This guidance provides information on the VAT treatment of welfare issues. It should be read in conjunction with Notice 701/2 Welfare.
VAT - Refunds to overseas business personsThis guidance describes the role of the Department in dealing with refunds of VAT under the 8th and 13th Directives; and explains the roles of the Overseas Repayment Unit and the National Registration Service.
Warehousing: supplies in warehouse & fiscal warehousingGuidance on the supplies of goods within a warehousing regime.
WelfareWhich supplies of spiritual welfare are exempt from VAT
Womens sanitary productsGuidance on the reduced rate for womens sanitary products.
Youth Clubs Guidance on and definitions relating to the provision of facilities and supplies by Youth Clubs and their exemption from VAT.
