In this section:
- Charging VAT on your sales and other supplies
- Reclaiming VAT on your purchases
- Part-exchanges, returned goods, deposits, etc and VAT
- VAT Returns and accounts
- Payments and refunds of VAT to or from HM Revenue & Customs
- Changing or cancelling your VAT registration
- VAT problems, mistakes, adjustments, inspections, questions
- International trade, international visits and VAT
Part-exchanges, returned goods, deposits, etc and VAT
Returned goods, credit notes, debit notes and VAT How to adjust your VAT when you issue or receive a credit note or a debit note, for example when goods are returned
Private use of goods or services, self-supply and VAT You may have to account for VAT on goods or services bought by your business but supplied to you or employees for private use
Samples, part-exchanges, barters, contras and VAT You may have to account for VAT on goods that you give away, exchange or offset against invoices from your supplier
Instalment payments, deposits, credit sales and VAT How to charge or reclaim VAT for payments in advance, instalments, on deposits, or on credit schemes
Lost, stolen, damaged or destroyed goods and VAT Dealing with VAT when goods are lost, stolen or destroyed, before your customer receives them or while they're being transported
