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
VAT rates and charging and reclaiming VAT on sales and purchases
Charging VAT When to charge VAT, VAT on promotions and discounts, adjusting VAT for returned goods, and which VAT period sales apply to
Reclaiming VAT When you can reclaim VAT, working out what you can claim, how to reclaim the VAT on bad debts, and which VAT period to claim in
VAT rates What are the various VAT rates and what goods and services are VATable at those rates?
