VAT
In this section:
- Introduction to VAT
- Registering for VAT
- Choosing the best VAT accounting scheme for your business
- VAT rates and charging and reclaiming VAT on sales and purchases
- Keeping records, invoicing and accounting for VAT
- VAT returns, payments and refunds
- VAT problems, mistakes, adjustments, inspections and investigations
- Changing your VAT registration details or deregistering from VAT
- VAT and international trade
- VAT for charities and other not-for-profit organisations
- VAT for consumers
- VAT for tax agents and advisers
Changing your VAT registration details or deregistering from VAT
Changes to your business circumstances and your VAT registration You have to inform us of certain changes in your business circumstances, and some changes mean you have to cancel your registration
Cancelling your VAT registration How to deregister for VAT if for example your business circumstances change, or you sell your business
Closing or selling your business and VAT registration What you have to do about your VAT registration if you close or sell your business
What to do about VAT registration if your business becomes insolvent What to do about your VAT returns and registration if you, your business partner or your business becomes insolvent
Reclaiming VAT after you deregister After you cancel your VAT registration you may be able to reclaim VAT on certain goods and services
