UK VAT Resource Centre

VAT foundations and legal framework View approved guidance VAT registration, deregistration and transfers View approved guidance Time of supply and tax points View approved guidance Place of supply of services View approved guidance VAT rates, exemptions, zero rating and reduced rating View approved guidance Input tax, evidence and blocked recovery View approved guidance Partial exemption and de minimis View approved guidance Capital Goods Scheme View approved guidance Land, buildings and property transactions View approved guidance Option to tax View approved guidance Transfer of a Going Concern View approved guidance Construction and domestic reverse charge View approved guidance Imports, exports and customs interaction View approved guidance International services and reverse charge View approved guidance VAT groups, divisions, joint ventures and partnerships View approved guidance Flat Rate Scheme View approved guidance Cash Accounting Scheme View approved guidance Annual Accounting Scheme View approved guidance Retail schemes View approved guidance Margin schemes and second-hand goods View approved guidance Bad debt relief and adjustments View approved guidance Record keeping, VAT invoices and Making Tax Digital View approved guidance VAT returns, corrections, claims and repayments View approved guidance Interest, penalties, assessments and time limits View approved guidance Charities and non-profit bodies View approved guidance Education View approved guidance Healthcare and welfare View approved guidance Restaurants, catering, hospitality and takeaway food View approved guidance Retail and e-commerce View approved guidance