Managing your VAT

Charging VAT on your sales and other supplies When to charge VAT, VAT on promotions and discounts, adjusting VAT for returned goods, issue a valid VAT invoice

Reclaiming VAT on your purchases When you can reclaim VAT, working out what you can claim, how to reclaim VAT on bad debts

Part-exchanges, returned goods, deposits, etc and VAT Returned goods, private use, self-supply, samples, exchanges, part-exchanges, contras, instalments, deposits, losses, thefts, etc

VAT Returns and accounts How to fill in and submit your VAT Return or EC Sales List - it's usually easier, quicker and more reliable to submit online

Payments and refunds of VAT to or from HM Revenue & Customs How to pay or reclaim VAT after you've sent your VAT Return - electronic payments are fast, easy and secure

Changing or cancelling your VAT registration If business circumstances change, you sell your business, you want to deregister or you cease trading

VAT problems, mistakes, adjustments, inspections, questions Correct mistakes, deal with payment difficulties, penalties and assessments, avoid problems and penalties, get questions answered

International trade, international visits and VAT If you buy, sell, supply or move goods or services to or from another country you may have to charge or pay VAT