File your first Self Assessment tax return
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UK Act of Parliament
1994
United Kingdom
Value Added Tax Act 1994
At a glance
Enforced by
What's here
61 compliance obligations, 54 practical guides across 7 topics · 58 journeys · 5 statutory instruments
Penalty landscape
5 of 61 obligations carry an unlimited fine. 8 carry different penalties and 48 have no criminal penalty — flagged in the list below.
Who this Act binds
Business-side actors with duties under this Act, ranked by how often they appear.
- Any Person 38
- Taxable Person 5
- Trader 3
- Operator 2
- Director or Officer 2
- Distributor 1
Plus 10 non-business duties on Crown ministers, regulators, local authorities or tribunals — shown collapsed under each section below.
Step-by-step journeys using this legislation
Walkthroughs that take you from a real business situation to compliance.
Stop your sole trader business
- 5 steps
Starting a business in Northern Ireland
- 1 step
Understanding VAT from scratch
- 10 steps
Growing your business
- 2 steps
Start importing goods to the UK
- 8 steps
Relevant guidance
Practical guides for businesses affected by this Act, ordered by how closely they engage with it.
Direct — cites this Act
27 guidesAccommodation regulations for hotels, B&Bs, and short-term lets
Cancel your VAT registration
Check if you need to register for VAT
Choose the correct VAT rate
Construction tax compliance - how CIS, VAT, CITB, and PAYE work together
Correct VAT return errors
Holiday let tax obligations and business rates
How taxes work for limited companies
Supporting — topic alignment
6 guidesMentioned in related content
21 guides- Approvals and registrations you need before trading
- Change from sole trader to limited company
- Comply with tipping law in hospitality
- Corporation Tax basics
- Dissolve a business partnership
- Doing business in Northern Ireland: key differences from Great Britain
- Go full-time with your business
- How UK customs works after EU exit: import duty, the 2018 Act, and the 2018 Regulations
- Maintain your import records
- Make a customs declaration on CDS for an import into Great Britain
Other Acts binding the same actors
For each actor bound by this Act, the other UK Acts that bind them most often. Useful for understanding the full compliance landscape facing each role.
Any Person also bound by 2338 other Acts (top 5 shown)
- Human Medicines Regulations 2012 2012 169 duties
- Merchant Shipping Act 1995 1995 144 duties
- Insolvency (England and Wales) Rules 2016 2016 101 duties
- Road Traffic Act 1988 1988 95 duties
- Air Navigation Order 2016 2016 95 duties
Taxable Persons also bound by 10 other Acts (top 5 shown)
- Council Directive 2006/112/EC (EU VAT Directive - retained for reference) 2006 52 duties
- Value Added Tax Regulations 1995 1995 27 duties
- Council Implementing Regulation (EU) No 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax (recast) 2011 12 duties
- Air Departure Tax (Scotland) Act 2017 2017 7 duties
- The Value Added Tax (Payments on Account) Order 1993 1993 3 duties
Traders also bound by 826 other Acts (top 5 shown)
- Value Added Tax Regulations 1995 1995 413 duties
- Companies Act 2006 2006 243 duties
- The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008 2008 114 duties
- Insolvency (England and Wales) Rules 2016 2016 62 duties
- Building Societies Act 1986 1986 56 duties
Operators also bound by 730 other Acts (top 5 shown)
- Regulation (EU) No 965/2012 (Air Operations) 2012 138 duties
- Commission Implementing Regulation (EU) 2018/2066 of 19 December 2018 on the monitoring and reporting of greenhouse gas emissions pursuant to Directive 2003/87/EC of the European Parliament and of the Council and amending Commission Regulation (EU) No 601/2012 (Text with EEA relevance) 2018 121 duties
- Commission Regulation (EU) No 601/2012 of 21 June 2012 on the monitoring and reporting of greenhouse gas emissions pursuant to Directive 2003/87/EC of the European Parliament and of the Council (Text with EEA relevance) (repealed) 2012 112 duties
- Space Industry Regulations 2021 2021 75 duties
- Regulation (EU) 2016/429 of the European Parliament and of the Council of 9 March 2016 on transmissible animal diseases and amending and repealing certain acts in the area of animal health (‘Animal Health Law’) (Text with EEA relevance) 2016 66 duties
Directors and Officers also bound by 425 other Acts (top 5 shown)
- Insolvency (England and Wales) Rules 2016 2016 161 duties
- Companies Act 2006 2006 108 duties
- Insolvency Act 1986 1986 72 duties
- The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008 2008 55 duties
- The Housing Administration (England and Wales) Rules 2018 2018 26 duties
Distributors also bound by 177 other Acts (top 5 shown)
- The Marketing of Fruit Plant and Propagating Material (England) Regulations 2017 2017 28 duties
- The Marketing of Fruit Plant and Propagating Material (Wales) Regulations 2017 2017 26 duties
- The Marketing of Fruit Plant and Propagating Material Regulations (Northern Ireland) 2017 2017 25 duties
- Electricity Safety, Quality and Continuity Regulations 2002 2002 21 duties
- THE ELECTRICITY SAFETY, QUALITY AND CONTINUITY REGULATIONS (NORTHERN IRELAND) 2012 2012 19 duties
What this Act requires
Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.
Part I — The charge to tax
Scope of VAT on taxable supplies.
Unlimited fine- Charge and account for VAT on taxable business supplies Taxable Person
Removal from warehousing: accountability.
Unlimited fine- Pay VAT when removing goods from a warehouse Any Person
Browse 45 other sections in this Part — procedural / definitional / commencement
Value added tax.
Rate of VAT.
Taxable persons and registration.
Supplies of electronic, telecommunication and broadcasting services: special accounting schemes
Meaning of supply: alteration by Treasury order.
Supplies of goods facilitated by online marketplaces: deemed supply
Time of supply.
Place of supply of goods.
Place of supply of services
Reverse charge on goods supplied from abroad
Reverse charge on supplies received from abroad.
Place where supplier or recipient of services belongs.
Reverse charge on gas , electricity, heat or cooling ...
Scope of VAT on acquisitions from member States.
Meaning of acquisition of goods from another member State.
Time of acquisition.
Place of acquisition.
Acquisitions from persons belonging in other member States.
Call-off stock arrangements
Meaning of “importation of goods” into the United Kingdom
Application of customs enactments
Postal packets
Free zone regulations.
Place and time of ... supply.
Fiscal warehousing.
Fiscally warehoused goods: relief.
Warehouses and fiscal warehouses: services.
Deficiency in fiscally warehoused goods.
Sections 18A to 18E: supplementary.
Value of supply of goods or services.
Valuation of acquisitions from other member States.
Value of imported goods.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..
Value of supplies involving relevant machine games
Meaning of “relevant machine game”
Input tax and output tax.
Payment by reference to accounting periods and credit for input tax against output tax.
Input tax allowable under section 25.
Disallowance of input tax where consideration not paid
Disapplication of disallowance under section 26A in insolvency
Adjustment of output tax in respect of supplies under section 55A
Flat-rate scheme
Goods imported for private purposes.
Payments on account of VAT.
Invoices provided by recipients of goods or services.
Part II — Reliefs, exemptions and repayments
Refunds of VAT to Academies
- Claim a VAT refund for non-business Academy activities Director or Officer
Refunds of VAT to charities within section 33D
- Claim VAT refunds for non-business charity activities Any Person
Refund of VAT to persons constructing certain buildings.
- Claim a VAT refund on self-build or residential conversion projects Any Person
Applications for forwarding of VAT repayment claims to other member States
Other duties (1) — Crown / regulator
- HMRC must forward EU VAT refund claims for UK businesses Statutory regulator
Browse 15 other sections in this Part — procedural / definitional / commencement
Reduced rate
Zero-rating.
Exempt supplies ....
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..
Refunds of VAT in certain cases.
Refunds of VAT to museums and galleries
Charities to which section 33C applies
Power to extend refunds of VAT to other persons
Capital goods.
Bad debts.
Relief from VAT on acquisition if importation would attract relief
VAT on importation of goods: reliefs etc
Importation of goods by taxable persons.
Repayment of VAT to those in business overseas.
Refunds in relation to new means of transport supplied to other member States.
Part III — Application of Act in particular cases
Local authorities.
Other duties (1) — Crown / regulator
- Register for VAT regardless of turnover Local authority
Browse 34 other sections in this Part — procedural / definitional / commencement
Northern Ireland Protocol
Application to the Crown.
Supply of goods or services by public bodies
Groups of companies.
Groups: eligibility.
Power to alter eligibility for grouping
Section 43A: control test
Groups: applications.
Groups: termination of membership.
Groups: duplication
Supplies to groups.
Partnerships.
Business carried on in divisions or by unincorporated bodies, personal representatives etc.
Agents etc.
VAT representatives and security.
Transfers of going concerns.
Terminal markets.
Margin schemes.
Margin schemes and export or removal of goods
Buildings and land.
Face-value vouchers issued before 1 January 2019
Vouchers issued on or after 1 January 2019
Postage stamps issued on or after 1 January 2019
Trading stamp schemes.
Tour operators.
Farmers etc.
Customers to account for tax on supplies of gold etc.
Customers to account for tax on supplies of goods or services of a kind used in missing trader ... fraud
Deposit schemes: designation
Deposit schemes: value of supply
Deposit schemes: liability to account for VAT on deposit amounts
Fuel for private use.
Determination of consideration for fuel supplied for private use.
Importation following zero-rated free zone supply: deemed supply
Part IV — Administration, collection and enforcement
Incorrect certificates as to zero-rating etc.
- Give incorrect zero‑rating certificate Any Person
Failure to submit section 55A statement
Fine up to £1,500- Fail to submit a section 55A VAT statement on time Any Person
- Fail to submit a VAT reverse charge (Section 55A) statement Any Person
Breaches of walking possession agreements.
- Breach of walking possession agreement Any Person
- Breach of walking possession agreement (remove distrained goods without consent) Any Person
Breaches of regulatory provisions.
- Breach of VAT administrative and record-keeping rules Any Person
- Fail to comply with VAT regulatory requirements Any Person
Breach of record-keeping requirements etc. in relation to transactions in gold.
- Fail to keep records or provide information about gold transactions Any Person
- Fail to keep required gold transaction records Any Person
Breach of record-keeping requirements imposed by directions
Fine up to £6,000- Fail to comply with HMRC record-keeping directions Any Person
- Fail to follow HMRC directions for record-keeping Any Person
Penalties under section 69C: officers' liability
- Personal liability for company's VAT fraud penalty Director or Officer
Mitigation of penalties under sections 60, 63, 64 , 67, 69A and 69C.
Unlimited fine- Mitigation of VAT penalties Any Person
Offences.
Unlimited fine- Fraudulently evade VAT Any Person
- Knowingly facilitate fraudulent VAT evasion Any Person
Joint and several liability: non-UK sellers in breach of Schedule 1A registration requirement
- Remove non-UK sellers who fail to register for VAT from your online marketplace Operator
Display of VAT registration numbers
- Verify and display seller VAT numbers on online marketplaces Operator
Browse 37 other sections in this Part — procedural / definitional / commencement
General provisions relating to the administration and collection of VAT.
Disclosure of avoidance schemes
Payment by cheque
International VAT arrangements
The default surcharge.
Default surcharge: payments on account.
Relationship between sections 59 and 59A.
VAT evasion: conduct involving dishonesty.
VAT evasion: liability of directors etc.
Penalty for misdeclaration or neglect resulting in VAT loss for one accounting period equalling or exceeding certain amounts.
Repeated misdeclarations.
Inaccuracies in section 55A statements
Failure to notify and unauthorised issue of invoices.
Breach of controlled goods agreement
Transactions connected with VAT fraud
Publication of details of persons liable to penalties under section 69C
Construction of sections 59 60 to 70.
Failure to make returns etc.
Interest on VAT recovered or recoverable by assessment.
Assessments in cases of acquisitions of certain goods by non-taxable persons.
Assessment of amounts due by way of penalty, interest or surcharge penalty ....
Section 76: cases involving special accounting schemes
Assessments: time limits and supplementary assessments.
Joint and several liability of traders in supply chain where tax unpaid
Joint and several liability: sellers identified as non-compliant by the Commissioners
Joint and several liability under section 77B or 77BA : assessments
Joint and several liability under section 77B or 77BA : interest
Exception from liability under section 5A
Late payment interest on amounts of VAT due
Interest in certain cases of official error.
Assessment for interest overpayments.
Repayment supplement in respect of certain delayed payments or refunds.
Credit for, or repayment of, overstated or overpaid VAT
Arrangements for reimbursing customers.
Assessments of amounts due under section 80A arrangements.
Assessed amounts of overpayments etc deemed to be amounts of VAT
Interest given by way of credit and set-off of credits.
Part V — Reviews and Appeals
Review by HMRC
Other duties (1) — Crown / regulator
- HMRC must review a VAT decision upon request Statutory regulator
Review out of time
Other duties (1) — Crown / regulator
- HMRC must review a VAT decision following a late request Statutory regulator
Nature of review etc
Other duties (1) — Crown / regulator
- HMRC must review tax decisions and notify you of the outcome Statutory regulator
Browse 14 other sections in this Part — procedural / definitional / commencement
Meaning of “tribunal”
Appeals.
Offer of review
Right to require review
Extensions of time
Nature of review: penalties under Schedule 24 to FA 2021
Effect of conclusions of review: penalties under Schedule 24 to FA 2021
Bringing of appeals
Further provisions relating to appeals.
Settling appeals by agreement.
Payment of tax on determination of appeal
Payment of tax where there is a further appeal
Appeals to Court of Appeal.
Enforcement of registered or recorded tribunal decisions etc.
Part VI — Supplementary provisions
Disclosure of information for statistical purposes.
2 years imprisonment- Unauthorised disclosure of VAT information Any Person
Refund of VAT to Government of Northern Ireland.
Other duties (1) — Crown / regulator
- HMRC must refund VAT to the Government of Northern Ireland Statutory regulator
Browse 15 other sections in this Part — procedural / definitional / commencement
Supplies spanning change of rate etc.
Adjustments of contracts on changes in VAT.
Failure of resolution under Provisional Collection of Taxes Act 1968.
Taxation under the laws of other member States etc.
Territories included in references to other member States etc.
Meaning of “business” etc.
Meaning of “new means of transport”.
Meaning of “online marketplace” and “operator” etc
Other interpretative provisions.
Orders, rules and regulations.
Place of supply orders: transitional provision.
Service of notices.
Savings and transitional provisions, consequential amendments and repeals.
Commencement and extent.
Short title.
Schedules
Registration in respect of taxable supplies: non-uk establishment
- Register for VAT if you have no UK business base but sell in the UK Trader
(1) The Commissioners may exempt a person from registration under...
- Notify HMRC of material changes to supplies if you are exempt from VAT registration Any Person
(1) A person who becomes liable to be registered by...
- Notify HMRC of VAT registration liability within 30 days Any Person
(1) A person who becomes liable to be registered by...
- Notify HMRC of VAT registration liability within the relevant period Any Person
(1) A person registered under paragraph 5 or 6 who,...
- Notify HMRC within 30 days if you stop making taxable supplies Any Person
(1) The Commissioners must cancel a person's registration under this...
Other duties (1) — Crown / regulator
- HMRC must cancel VAT registration on request if not liable Statutory regulator
(1) The Commissioners may cancel a person's registration under this...
Other duties (1) — Crown / regulator
- HMRC may cancel your VAT registration only from the right date Statutory regulator
(1) A taxable person must account for and pay NI...
- Account for and pay NI acquisition VAT on your VAT returns Taxable Person
(1) A person who becomes liable to be registered under...
- Notify HMRC when you become liable for VAT registration Any Person
(1) Any person registered under this Part of this Schedule...
- Notify HMRC when you are no longer required to be VAT-registered or make relevant acquisitions Any Person
(1) Where a person who makes or intends to make...
- Notify HMRC of chargeable acquisitions while exempt from registration Any Person
(1) A person who becomes liable to be registered under...
- Notify HMRC within 30 days if you become liable to register for VAT Any Person
(1) Any person registered under this Part of this Schedule...
- Notify HMRC within 30 days of changes to VAT registration or options Any Person
In a case where the origin territory is Northern Ireland,...
- Preserve VAT records for up to 6 years (Northern Ireland origin) Distributor
(1) Paragraph 2 of Schedule 11 has effect as if—...
- Keep records of certain goods acquired in Northern Ireland from EU member states Taxable Person
(1) Any person registered under this Schedule who ceases to...
- Notify HMRC when you stop being VAT registrable or make first supply Any Person
(1) A person who becomes liable to be registered under...
- Notify HMRC of VAT registration liability within specified timeframe Any Person
(1) A person (“P”) who is registered under the OSS...
- Keep and provide OSS records electronically to HMRC on request Any Person
(1) A person (“P”) who is a participant in a...
- Keep and provide electronic transaction records for non-UK VAT scheme Any Person
(1) A person (“P”) may register under the OSS scheme...
- Register under the OSS scheme if you intend to account for VAT on scheme supplies Trader
(1) The Commissioners must register a person (“P”) under the...
- Register for the OSS scheme and provide required information Any Person
(1) A person (“P”) who is registered under the IOSS...
- Keep IOSS transaction records and provide them to HMRC electronically on request Any Person
(1) A person (“P”) who is a participant in a...
- Keep and provide electronic records for VAT special scheme transactions Any Person
(1) Before a person (“R”) can be registered as an...
- Provide required information to register as an IOSS representative Any Person
(1) The Commissioners must register a person (“P”) under the...
- Submit IOSS registration request with all required details Any Person
The Regulations have effect as if after regulation 213 there...
- Amend special VAT returns correctly within three years Any Person
Permission for a body corporate to cease to be a relevant associate of the opter
- Notify HMRC to cease being a relevant associate of a VAT opter Any Person
Administration, collection and enforcement
Unlimited fine- Keep VAT records, submit returns and issue VAT invoices Trader
The Commissioners for Her Majesty’s Revenue and Customs shall be...
Other duties (1) — Crown / regulator
- HMRC must collect and manage VAT Statutory regulator
(1) An authorised person who removes anything in the exercise...
Other duties (1) — Crown / regulator
- HMRC must provide records, access, and copies of seized items upon request Statutory regulator
(1) Every taxable person shall keep such records as the...
- Keep VAT records and preserve them for up to 6 years Taxable Person
(1) This paragraph applies in relation to a taxable person...
- Notify HMRC of notifiable VAT avoidance schemes you use Taxable Person
Browse 612 other Schedules — structural / supplementary
Registration in respect of supplies from other member States
Registration in respect of acquisitions from other member States
Valuation: special cases
Valuation of acquisitions from other member states: special cases
Zero-rating
BUILDINGS AND LAND
Transitional provisions and savings
Repeals
Registration in respect of taxable supplies : UK establishment
(1) Subject to sub-paragraphs (3) to (7) below, a person...
(1) Where a person who is not liable to be...
A person registered under paragraph 5, 6 or 9 above...
A person registered under paragraph 10 above who—
(1) Subject to sub-paragraph (4) below, where a registered person...
(1) Notwithstanding the preceding provisions of this Schedule, where a...
The Treasury may by order substitute for any of the...
The value of a supply of goods or services shall...
Any notification required under this Schedule shall be made in...
In this Schedule “registrable” means liable or entitled to be...
References in this Schedule to supplies are references to supplies...
(1) Paragraph 2 below is for the purpose of preventing...
(1) Without prejudice to paragraph 1 above, if the Commissioners...
A person who has become liable to be registered under...
(1) Subject to sub-paragraph (2) below, a person who has...
(1) A person who becomes liable to be registered by...
(1) A person who becomes liable to be registered by...
(1) A person who becomes liable to be registered by...
Where a person becomes liable to be registered by virtue...
Where a person who is not liable to be registered...
(1) A person becomes liable to be registered under this...
In determining for the purposes of paragraphs 8 and 9...
(1) The Commissioners may cancel a person's registration under this...
Paragraphs 8 to 11 are subject to paragraph 18 of...
Any notification required under this Schedule must be made in...
(1) A person does not become liable to be registered...
A person is treated as having become liable to be...
(1) A person does not cease to be liable to...
(1) A person who— (a) is not registered under this...
For the purposes of this Schedule a supply of goods...
(1) Subject to sub-paragraph (2) below, a person who has...
(1) A person who becomes liable to be registered under...
(1) Where a person who is not liable to be...
(1) Any person registered under this Schedule who ceases to...
(1) Subject to paragraph 7 below, where a person registered...
(1) The Commissioners shall not, under paragraph 6(1) above, cancel...
The Treasury may by order substitute for any of the...
Any notification required under this Schedule shall be made in...
(1) A person who— (a) is not registered under this...
Any notification required under this Schedule shall be made in...
For the purposes of this Schedule an acquisition of goods...
(1) Subject to sub-paragraph (2) below, a person who has...
(1) A person who becomes liable to be registered under...
(1) Where a person who is not liable to be...
(1) Any person registered under this Schedule who ceases to...
(1) Subject to paragraph 7 below, where a person registered...
(1) The Commissioners shall not, under paragraph 6(1) above, cancel...
(1) Notwithstanding the preceding provisions of this Schedule, where a...
The Treasury may by order substitute for any of the...
Registration in respect of disposals of assets for which a VAT repayment is claimed
(1) A person who is not registered under this Act,...
A person who has become liable to be registered under...
(1) A person who becomes liable to be registered by...
(1) A person who becomes liable to be registered by...
(1) Subject to sub-paragraph (2) below, a person registered under...
(1) Subject to sub-paragraph (3) below, where the Commissioners are...
(1) Notwithstanding the preceding provisions of this Schedule, where a...
Any notification required under this Schedule shall be made in...
(1) For the purposes of this Schedule a supply of...
Electronic, telecommunication and broadcasting services: non-union scheme
Persons registered under this Schedule are to be registered in...
Electronic, telecommunication and broadcasting services: Union scheme
In this Schedule— (a) Parts 2 and 3 establish a...
Matters to be treated as supply of goods or services
(1) Any transfer of the whole property in goods is...
Matters to be treated as supply of goods or services
The supply of any form of power, heat, refrigeration or...
The grant, assignment or surrender of a major interest in...
(1) Subject to sub-paragraph (2) below, where goods forming part...
(1) In paragraph 5 “ qualifying charitable donation ” means...
(1) Where, in a case not falling within paragraph 5(1)...
Where in the case of a business carried on by...
(1) Where a person ceases to be a taxable person,...
(1) Subject to sub-paragraphs (2) and (3) below, paragraphs 5...
Place of supply of services: special rules
(1) A supply of services to which this paragraph applies...
(1) A supply of services to which this paragraph applies...
(1) A supply of services to a person who is...
A supply of services to a person who is not...
(1) A supply to a person who is not a...
(1) A supply to a person who is not a...
A supply to a person who is not a relevant...
(1) A supply to a person who is not a...
(1) A supply to a person who is not a...
(1) A supply consisting of the provision to a person...
(1) A supply of services consisting of the transportation of...
(1) A supply of services consisting of the short-term hiring...
A supply of restaurant or catering services is to be...
(1) A supply of services consisting of
(1) Where— (a) a supply of services consisting of the...
(1) This paragraph applies to a supply of services consisting...
(1) Where— (a) a supply of services consisting of the...
(1) A supply to a relevant business person of services...
Where— (a) a supply of services to a relevant business...
(1) Where— (a) a supply of services to a relevant...
(1) This paragraph applies to a supply of services consisting...
(1) This paragraph applies to a supply of services to...
Call-off stock arrangements
Where this Schedule applies
Removal of the goods not to be treated as a supply
Goods transferred to the customer within 12 months of arrival
Relevant event occurs within 12 months of arrival
Goods not transferred and no relevant event occurs within 12 months of arrival
Exception to paragraphs 4 and 5: goods returned to origin State
Meaning of “relevant event”
Record keeping by the supplier
Record keeping by the customer
Services supplied where received
Transfers and assignments of copyright, patents, licences, trademarks and similar...
Section 8(1) shall have effect in relation to any service—...
Advertising services.
Services of consultants, engineers, consultancy bureaux, lawyers, accountants and other...
Acceptance of any obligation to refrain from pursuing or exercising,...
Banking, financial and insurance services (including reinsurance, but not including...
The provision of access to, and of transport or transmission...
The supply of staff.
The letting on hire of goods other than means of...
Telecommunications services, that is to say services relating to the...
Radio and television broadcasting services.
Electronically supplied services, for example— (a) website supply, web-hosting and...
The services rendered by one person to another in procuring...
Any services not of a description specified in paragraphs 1...
Goods Eligible to be Fiscally Warehoused
(1) Where— (a) the value of a supply made by...
(1) This paragraph applies to a supply of goods or...
(1) Subject to the following provisions of this paragraph, where—...
(1) Sub-paragraph (2) applies to goods that—
(1) This paragraph applies for the purposes of determining the...
Regulations may require that in prescribed circumstances there is to...
A direction under paragraph 1 or 2 above may be...
(1) Where— (a) the value of a supply made by...
Where— (a) the whole or part of a business carried...
(1) This paragraph applies if— (a) a taxable person (“P”)...
(1) Where— (a) any goods whose supply involves their removal...
(1) Sub-paragraph (2) applies where— (a) goods or services are...
Valuation: special cases
(1) Where there is a supply of goods by virtue...
(1) Where there is a supply of services by virtue...
Where any supply of services is treated by virtue of...
(1) This paragraph applies where— (a) a supply (“the intra-group...
(1) This paragraph applies where a supply of services consists...
(1) This paragraph applies if, in a prescribed accounting period,...
(1) The Treasury must, by order, make provision about the...
(1) For the purposes of this Part of this Schedule—...
(1) Where, in the case of the acquisition of any...
(1) Where, in such cases as the Commissioners may by...
(1) Where goods are acquired from another member State in...
(1) Subject to the following provisions of this paragraph, where—...
In this Schedule— “ relevant transaction ”, in relation to...
CHARGE AT REDUCED RATE
Meaning of “supply of qualifying services”
Meaning of “building materials”
Installation of heat pumps
Relevant supplies of energy-saving materials by a person who installs...
The supply, in a case not falling within item 2,...
Items 1 and 2 apply to related garage works
Meaning of “use for a relevant charitable purpose”
Meaning of “renewable source heating system”
Meaning of “relevant supplies”
Supplies , so far as not falling within Group 23...
Supplies , so far as not falling within Group 23...
Installation of heat pumps
Sports drinks that are advertised or marketed as products designed...
Meaning of “use for a relevant charitable purpose”
Exemptions
Item No
Anti-avoidance provisions: groups
(1) Subject to paragraph 2 below, the Commissioners may give...
(1) The Commissioners shall not give a direction under this...
(1) The directions that may be given by the Commissioners...
(1) A direction under this Schedule shall not be given...
(1) A direction under this Schedule relating to a supply...
(1) Subject to sub-paragraph (3) below, where—
(1) References in this Schedule to being treated as a...
VAT on acquisitions in Northern Ireland from member States
(1) VAT is charged, in accordance with this Schedule, on...
(1) This paragraph applies, in such cases as the Commissioners...
(1) Where goods are acquired from a member State in...
(1) Subject to the following provisions of this paragraph, where—...
In this Part of this Schedule— “ relevant transaction ”,...
(1) NI acquisition VAT is input tax in relation to...
(1) NI acquisition VAT is charged at the rate of...
(1) Section 30(3) (zero-rating) applies to an acquisition of goods...
(1) Sections 33 to 33C, 33E and 34 apply to...
(1) Where— (a) a person carries out works to which...
(1) Where a person who is not a taxable person...
(1) NI acquisition VAT is charged on any acquisition from...
Subsections (3) and (4) of section 41 (application to the...
(1) Section 43 (groups of companies) applies to an acquisition...
(1) Subsection (1) of section 45 (partnerships) applies to persons...
(1) In section 46 (business carried on in divisions or...
(1) Where goods are acquired from a member State by...
Subsection (1)(a) of section 48 (VAT representatives and security) applies...
Section 50A(5) (margin schemes) has effect as if after “supply,”...
(1) Section 69(1) (breaches of regulatory provisions) applies to a...
(1) Any reference in section 72(1) or (8) (offences)—
(1) Subsection (3) of section 73 (failure to make returns...
(1) References in this Act to the acquisition of goods...
Paragraph (c) of Section 74(1) applies to a person who...
(1) Where a person who has, at a time when...
Section 77 (time limits and supplementary assessments) has effect as...
In section 80 (credit for, or repayment of, overstated or...
(1) The following matters are to be treated as if...
(1) This paragraph applies where there is a change in...
(1) Where— (a) by virtue of a resolution having effect...
(1) Section 99 (refund of VAT to Government of Northern...
(1) A person who— (a) is not registered under this...
(1) A person who has become liable to be registered...
(1) For the purposes of this Act, the normal rule...
(1) Where a person who is not liable to be...
(1) Where a person registered under this Part of this...
The Treasury may by regulations substitute for any of the...
Any notification required under this Part of this Schedule must...
For the purposes of this Part of this Schedule “...
(1) A person who— (a) is not registered under this...
(1) A person who has become liable to be registered...
(1) For the purposes of this Act, the normal rule...
(1) Where a person who is not liable to be...
(1) Where a person registered under this Part of this...
The Treasury may by regulations substitute for any of the...
Any notification required under this Part of this Schedule must...
For the purposes of this Part of this Schedule “...
(1) This Part of this Schedule applies where—
The removal of the goods from the origin territory is...
(1) The rules in sub-paragraph (2) apply if—
(1) Sub-paragraph (2) applies where— (a) a person (“the original...
(1) The rules in sub-paragraph (2) apply (subject to paragraph...
(1) The rules in sub-paragraph (2) apply (subject to paragraph...
The rules in paragraphs 60(2) and 61(2) do not apply...
(1) For the purposes of this Part of this Schedule...
(1) In a case where the destination territory is Northern...
(1) Paragraph 1 of Schedule 1 (registration in respect of...
Paragraph 3 of Schedule 1A (registration in respect of taxable...
Paragraph 1 of Schedule 3A (registration in respect of disposals...
(1) Paragraph 1A of Schedule 6 (valuation: special cases) has...
(1) The Commissioners may by regulations make provision for the...
Group 12 in Part 2 of Schedule 8 (zero-rating: drugs...
Group 14 in Part 2 of Schedule 9 (exemptions: supplies...
(1) Paragraph 1(5) of Schedule 9A (anti-avoidance provisions: groups) has...
(1) Regulations under this paragraph may require the submission to...
(1) The following provisions apply to NI acquisition VAT as...
Section 13 of the Customs and Excise Duties (General Reliefs)...
Section 8 of the Vehicle Excise and Registration Act 1994...
(1) Paragraph 11 of Schedule 36 to the Finance Act...
Schedule 18 to the Finance Act 2016 (serial tax avoidance)...
(1) For the purposes of this Act the value of...
Schedule 17 to the Finance (No. 2) Act 2017 (disclosure...
(1) References in this Act, in relation to a member...
(1) The Commissioners may by regulations provide for the territory...
(1) In this Act “means of transport” in the expression...
Where the context requires it, references in this Schedule to...
(1) Where, in the case of the acquisition of any...
Goods removed to or from Northern Ireland and supply rules
(1) The importation of Union goods into the United Kingdom...
Subsection (8) of section 30 (power to zero-rate supplies where...
Section 30(9) (zero-rating of supply of exported goods let on...
(1) Where a supply of goods has been zero-rated under...
(1) Section 37 (relief from VAT on importation of goods)...
(1) Item 3 of Group 13 of Schedule 8 (zero-rating)...
(1) Section 18 (place and time of supply) has effect...
(1) A supply of goods, or an acquisition of goods...
(1) The Commissioners may, if it appears to them proper,...
(1) Sub-paragraph (2) applies to any place in Northern Ireland...
(1) Sub-paragraphs (5) and (6) apply where—
(1) For the purposes of this Act, the value of...
Section 18B(5) (fiscally warehoused goods: relief) has effect as if...
(1) Section 18C has effect as if any reference to—...
(1) This paragraph applies to any supply to which paragraph...
(1) Section 18E applies— (a) to goods which have been...
(1) Where— (a) a person who makes, or is to...
(1) In this Part of this Schedule— “ eligible goods...
(1) Paragraph 3 of Schedule 6 (valuation: special cases) has...
(1) Paragraph 3(1) (zero-rating of supplies involving removal of goods...
(1) Where any supply of goods involves both—
(1) Goods whose place of supply is not determined under...
(1) A supply of goods that involves the removal of...
(1) A person carrying on a business makes a supply...
Subsection (1)(a) of Section 43 (disregard of supplies between members...
(1) A removal of goods from Great Britain to Northern...
(1) A removal of goods from Great Britain to Northern...
(1) Paragraph 3(1) (zero-rating of supply of goods removed from...
(1) Subsection (8) of section 30 (power to zero-rate supplies...
Part 4 (warehouses) has effect as if any reference to...
Nothing in this Part of this Schedule is to be...
(1) Part 3 of Schedule 9ZC (liability to be registered...
(1) This paragraph applies to a removal of goods from...
(1) This paragraph applies where goods are removed from Northern...
(1) No VAT is to be charged on the removal...
Item 1 of Group 13 of Schedule 8 (zero-rating)—
Subsection (5) of Section 30 (export by charities treated as...
Section 30(6) (zero-rating of exports by supplier) has effect as...
Online sales by overseas persons and low value importations: modifications relating to the Northern Ireland Protocol
Except in relation to a removal to which paragraph 6(3A)...
(1) Where a person registered under this Schedule satisfies the...
Any notification required under this Part of this Schedule must...
For the purposes of this Part of this Schedule a...
Paragraph 1 of Schedule 41 to the Finance Act 2008...
Section 5A has effect as if in subsection (1)(c)(ii) after...
This Act has effect as if after section 5A there...
Section 77F (exception from liability under section 5A) has effect...
In Part 2 of Schedule 8 (zero-rating: the groups), Group...
(1) In Schedule 11, paragraph 6 has effect subject to...
Schedule 11 has effect as if after paragraph 6 there...
(1) Sub-paragraph (2) applies (instead of section 6) to a...
(1) Sub-paragraph (2) applies, instead of section 15(4) and (5)...
(1) Sub-paragraph (2) applies, instead of paragraph 4(3) , (3A)...
(1) In Schedule 2 to the Value Added Tax (Imported...
(1) In the Value Added Tax Regulations 1995 (S.I. 1995/2518),...
(1) A person who is treated as having imported goods...
(1) A person who has become liable to be registered...
(1) Where a person who is not liable to be...
Distance selling of goods from Northern Ireland: special accounting scheme
In this Schedule— (a) Parts 2 and 3 establish a...
(1) This paragraph applies where a person (“P”)—
(1) A person (“P”) who is or has been registered...
(1) An OSS scheme return is to be made out...
(1) A person who is required to submit an OSS...
Section 44 of the Commissioners for Revenue and Customs Act...
(1) A person (“ P ”) who—
(1) In this Schedule “ a non-UK scheme ” means...
(1) A participant in a non-UK scheme is not required...
(1) Sub-paragraph (2) applies where a person (“P”) who is...
(1) A person (“P”) who— (a) is a participant in...
For the purposes of this Schedule, “ scheme supply ”...
In paragraph 1 of Schedule 6 (valuation: supply to connected...
The power of the Commissioners to make regulations under section...
(1) For the purposes of this Schedule, section 73 (failure...
(1) Sub-paragraphs (2) and (3) make modifications of section 73...
References to prescribed accounting periods in section 77 (assessments: time...
(1) Where a person who has made an OSS scheme...
(1) Sub-paragraph (2) states the “ reckonable date ” for...
(1) A person who is required to make an OSS...
(1) If a person on whom a special surcharge liability...
(1) A person who would otherwise have been liable to...
Persons registered under the OSS scheme are to be registered...
(1) Section 78 (interest in certain cases of official error)...
(1) A person may make a claim if the person—...
(1) In section 80 (credit for, or repayment of, overstated...
(1) This paragraph applies where— (a) a person makes an...
Where a participant in a non-UK scheme—
Where a person corrects a non-UK return in a way...
Where a participant in a non-UK scheme is liable to...
(1) An appeal lies to the tribunal with respect to...
(1) In this Schedule— “ administering member State ”, in...
Where a person (“P”) is registered under this Schedule, P's...
The Commissioners may, by means of a notice published by...
(1) A person (“P”) registered under the OSS scheme must...
The Commissioners must cancel the registration of a person (“P”)...
Distance selling of goods imported to Northern Ireland: special accounting scheme
In this Schedule— (a) Parts 2 and 3 establish a...
(1) This paragraph applies where a person (“P”)—
(1) A person (“P”) who is, or has been, registered...
(1) An IOSS scheme return is to be made out...
(1) A person who is required to submit an IOSS...
Section 44 of the Commissioners for Revenue and Customs Act...
(1) For the purposes of this Schedule, section 73 (failure...
(1) Sub-paragraphs (2) and (3) make modifications of section 73...
References to prescribed accounting periods in section 77 (assessments: time...
(1) Where a person who has made a relevant special...
(1) For the purposes of this Schedule, a supply of...
(1) Sub-paragraph (2) states the “ reckonable date ” for...
(1) A person who is required to make a relevant...
(1) If a person on whom a special surcharge liability...
(1) A person who would otherwise have been liable to...
(1) Section 78 (interest in certain cases of official error)...
(1) A person may make a claim if the person—...
(1) In section 80 (credit for, or repayment of, overstated...
(1) This paragraph applies where— (a) a person makes a...
Where a participant in a special scheme—
Where a person corrects a special scheme return in a...
Persons registered under the IOSS scheme are to be registered...
Where a participant in a special scheme is liable to...
(1) A person may register as an IOSS representative for...
Where a person registered under the IOSS scheme (“P”) is...
(1) Notwithstanding any provision in this Act to the contrary...
Where a person (“P”) who is registered under Schedule 1...
(1) A person who— (a) is a participant in a...
Where a person (“P”)— (a) has a business establishment, or...
(1) No charge to VAT occurs on the importation of...
(1) Sub-paragraphs (3) and (4) apply (instead of sections 6...
(1) Sub-paragraph (2) applies (instead of section 6) to a...
A person (“P”) may register under the IOSS scheme if—...
Section 48(1ZA) (VAT representatives) does not permit the Commissioners to...
(1) Part 21 of the Value Added Tax Regulations 1995...
(1) An appeal lies to the tribunal with respect to...
(1) In this Schedule— “ administering member State ”, in...
Where a person (“P”) is registered under this Schedule, P's...
(1) Where the Commissioners register a person under the IOSS...
A notification under Article 57h of the Implementing Regulation (notification...
The Commissioners must cancel the registration of a person (“P”)...
Modifications etc in connection with Schedules 9ZD and 9ZE
This Act has effect subject to the following modifications.
FA 2009 has effect subject to the following modifications.
Section 101 (late payment interest on sums due to HMRC)...
Section 102 (repayment interest on sums to be paid by...
Part 2 of Schedule 54 (repayment interest: special provision as...
Part 2A of Schedule 54 (repayment interest: VAT: special provision...
Part 2 of Schedule 54A (further provision as to late...
Section 108 (suspension of penalties during currency of agreement for...
(1) Section 54 of the Taxation (Cross-border Trade) Act 2018...
(1) Schedule 26 to FA 2021 (penalties for failure to...
The Value Added Tax Regulations 1995 (S.I. 1995/2518) have effect...
In Part 5A (reimbursement arrangements), regulation 43A (interpretation of Part...
(1) Part 19 (bad debt relief (the new scheme)) has...
(1) Part 20A of those Regulations (Repayments to EU traders...
Section 3 (taxable persons and registration) has effect as if,...
In section 4 (scope of VAT on taxable supplies), after...
(1) Section 76 (assessment of amounts due by way of...
This Act has effect as if after section 76 there...
(1) Section 80 (credit for, or repayment of, overstated or...
Section 84 (further provision about appeals) has effect as if...
Schedule 1 (registration in respect of taxable supplies: UK establishment)...
Schedule 1A (registration in respect of taxable supplies: non-UK establishment)...
Schedule 11 (administration, collection and enforcement) has effect as if...
In Schedule 24 to FA 2007, paragraph 1 (error in...
Overview of the option to tax
Relevant housing associations
Grant to individual for construction of dwelling
Developers of exempt land
Meaning of grants made by a developer
Meaning of “development financier”
Meaning of “exempt land”: basic definition
Meaning of “exempt land”: the building occupation conditions
Meaning of “exempt land”: eligible purposes
Paragraph 12: grants made on or after 19th March 1997 and before 10th March 1999
Scope of the option
The day from which the option has effect
Effect of the option to tax: exempt supplies become taxable
Requirement to notify the option
Real estate elections: elections to opt to tax land subsequently acquired
Real estate elections: supplementary
Revocation of option: the “cooling off” period
Revocation of option: lapse of 6 years since having a relevant interest
Revocation of option: lapse of more than 20 years since option had effect
Revocation of option under paragraph 22(2) or (3) or 24: anti-avoidance
Exclusion of new building from effect of an option
Pre-option exempt grants: requirement for prior permission before exercise of option to tax
Paragraph 28: application for prior permission
Meaning of “relevant associate”
Paragraph 28: purported exercise where prior permission not obtained
Timing of grant and supplies
Supplies in relation to a building where part designed or intended for residential or charitable use and part designed or intended for other uses
Definitions in Schedules 8 or 9 that are applied for the purposes of this Schedule
Other definitions etc
Introductory
Disposal of interest or change of use following relevant zero-rated supply
Charge to VAT
Supplies in relation to a building where part designed for residential or charitable use and part designed for other uses
Definitions
Benefit of consideration for grant accruing to a person other than the grantor
Dwellings designed or adapted, and intended for use, as dwelling etc
Conversion of buildings for use as dwelling etc
Charities
Residential caravans
Residential houseboats
Face-value vouchers issued before 1 January 2019
(1) In this Schedule “ face-value voucher ” means a...
The issue of a face-value voucher, or any subsequent supply...
(1) This paragraph applies to a face-value voucher issued by...
(1) This paragraph applies to a face-value voucher issued by...
The consideration for the supply of a face-value voucher that...
(1) This paragraph applies to a face-value voucher that is...
Where— (a) a face-value voucher (other than a postage stamp)...
Paragraphs 2 to 4, 6 and 7 do not apply...
(1) In this Schedule— “ credit voucher ” has the...
VAT treatment of vouchers issued on or after 1 January 2019
(1) In this Schedule “voucher” means an instrument (in physical...
Nothing in this Schedule affects the application of this Act...
(1) This paragraph applies where, as part of a composite...
(1) This paragraph gives the meaning of other expressions used...
(1) The issue, and any subsequent transfer, of a voucher...
(1) A voucher is a single purpose voucher if, at...
(1) This paragraph applies where a single purpose voucher is...
A voucher is a multi-purpose voucher if it is not...
(1) Any consideration for the issue or subsequent transfer of...
(1) Where a multi-purpose voucher is accepted as consideration for...
(1) This paragraph applies where— (a) a voucher is issued...
(1) For the purpose of exercising any powers under this...
(1) Where, on an application by an authorised person, a...
(1) Where, on an application made as mentioned in sub-paragraph...
(1) A certificate of the Commissioners— (a) that a person...
(1) Regulations under this paragraph may require the keeping of...
(1) Regulations may require a taxable person supplying goods or...
(1) This paragraph applies where a taxable person provides to...
(1) Regulations may prescribe, or provide for the Commissioners to...
(1) The Commissioners may, as a condition of allowing or...
(1) VAT due from any person shall be recoverable as...
(1) The Commissioners may direct any taxable person named in...
(1) The Commissioners may by regulations make provision for requiring...
(1) An authorised person may take samples from goods that...
An authorised person may at any reasonable time require a...
Disclosure of avoidance Schemes
In this Schedule— “ designated scheme ” has the meaning...
(1) A person who fails to comply with paragraph 6...
(1) Where the failure mentioned in paragraph 10(1) relates to...
(1) Where any person is liable under paragraph 10 to...
Regulations under this Schedule— (a) may make different provision for...
(1) For the purposes of this Schedule, a taxable person...
(1) In this Schedule “ non-deductible tax ”, in relation...
(1) If it appears to the Treasury—
(1) If it appears to the Treasury that a provision...
(1) For the purposes of this Schedule, a scheme is...
(1) Paragraph 6 does not apply to a taxable person...
(1) The purpose of this paragraph is to prevent the...
(1) Any person may, at any time, provide the Commissioners...
Constitution and procedure of tribunals
(1) There shall continue to be tribunals for England and...
(1) A person who fails to comply with a direction...
(1) There shall continue to be a President of VAT...
(1) The President may resign his office at any time...
(1) Such number of VAT tribunals shall be established as...
(1) A VAT tribunal shall consist of a chairman sitting...
For each sitting of a VAT tribunal the chairman shall...
(1) There shall be a panel of chairmen and a...
No member of a VAT tribunal shall be compelled to...
The Lord Chancellor after consultation with the Lord Advocate may...
(1) Nothing in paragraphs 5 and 6 of Schedule 10...
Where an offence for the continuation of which a penalty...
Part IV of this Act, except section 72, shall not...
(1) Section 72 shall have effect in relation to any...
(1) The provisions of this paragraph have effect in relation...
(1) Section 63 does not apply in relation to returns...
(1) In relation to any prescribed accounting period beginning before...
Section 70 shall not apply in relation to any penalty...
Section 74 shall not apply in relation to prescribed accounting...
Nothing in this Act shall prejudice the effect of the...
So far as this Act re-enacts any provision contained in...
An assessment may be made under section 73 in relation...
Section 81 shall have effect in relation to amounts becoming...
(1) Without prejudice to paragraph 1 above, section 83 applies...
Nothing in paragraph 7 of Schedule 14 shall affect the...
Where a vehicle in respect of which purchase tax was...
Where there were in force immediately before 21st April 1975...
(1) Any appointment to a panel of chairmen of the...
Notwithstanding the repeal by this Act of section 32B of...
Transitional provisions and savings
(1) A supply of services made after the commencement of...
Transitional provisions and savings
Consequential amendments
In section 2(5A) of the Diplomatic Privileges Act 1964 for...
(1) The Income and Corporation Taxes Act 1988 shall be...
Consequential amendments
In Parts I and II of Schedule 1 to the...
In section 7 of the Finance Act 1994—
In paragraph 23 of Schedule 2 to the Vehicle Excise...
In paragraph 10(1A) of the Commonwealth Secretariat Act 1966 for...
In section 1(8A) of the Consular Relations Act 1968 for...
In paragraph 19(c) of Schedule 1 to the International Organisations...
In section 1(5) of the Diplomatic and other Privileges Act...
In section 1(1) of the Customs and Excise Management Act...
(1) In section 1(1)(d) of the Isle of Man Act...
Consequential amendments
In paragraph 8(2) of Schedule 3 to the Bankruptcy (Scotland)...
Notes:
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(1) Subject to the following provisions of this Schedule, the...
Interpretation of paragraph 1(6): meaning of “changed number of dwellings conversion”
Interpretation of paragraph 1(6): meaning of “house in multiple occupation conversion”
Interpretation of paragraph 1(6): meaning of “special residential conversion”
Special residential conversions: reduced rate only for supplies made to intended user of converted accommodation
Interpretation of paragraph 1(6): “qualifying conversion” includes related garage works
Interpretation of paragraph 1(6): conversion not “qualifying” if planning consent and building control approval not obtained
Interpretation of paragraph 1(6): meaning of “supply of qualifying services”
Interpretation of paragraphs 11 to 14: meaning of “qualifying residential purpose”
Interpretation of paragraph 1(7): introductory
Paragraph 1(7) only applies where dwelling has been empty for at least 3 years
For the purposes of this Schedule the following supplies are...
Paragraph 1(7) only applies if planning consent and building control approval obtained
Interpretation of paragraph 1(7): meaning of “supply of qualifying services”
Interpretation of paragraph 1(6) and (7): meaning of “building materials”
(1) For the purposes of this Schedule supplies not within...
(1) Paragraph 1(1)(a) (i)above shall be deemed to include combustible...
(1) For the purposes of this paragraph—
(1) In paragraph 1(4) above “women’s sanitary protection products” means...
Interpretation of paragraph 1(5)
Interpretation of paragraph 1(6): introductory
Interpretation of paragraph 1(6): meaning of “qualifying conversion”
Notes:
The following abbreviations are used in the Table:—
Other sections — not classified into a Part
These sections sit outside the numbered Parts — usually provisions added or moved by later amendments.
Browse 15 other sections
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..
The sale, or letting on hire, by a taxable person...
Meaning of “related base unit”
The supply of life jackets, life rafts, smoke hoods and...
Meaning of “central heating system”
The provision of education or vocational training and the supply,...
The provision of education or vocational training and the supply,...
Air navigation services.
Any services provided in an airport that is not a...
Any services provided in the United Kingdom for the handling...
A supply to a charity that consists in the promulgation...
The supply to a charity of services of design or...
The supply to a charity of goods closely related to...
Notes:
TABLE OF DERIVATIONS
Official guidance
Authoritative sources published by regulators or government explaining this legislation.
- Insurance (VAT Notice 701/36) (opens in a new tab) from HMRC Detailed Guidance
- Domestic reverse charge procedure (VAT Notice 735) (opens in a new tab) from HMRC Detailed Guidance
- Motor and heating fuels general information and accounting for excise duty and VAT (Excise Notice 179) (opens in a new tab) from HMRC Detailed Guidance
- Flat Rate Scheme for small businesses (VAT Notice 733) (opens in a new tab) from HMRC Detailed Guidance
- Joint and several liability for unpaid VAT (VAT Notice 726) (opens in a new tab) from HMRC Detailed Guidance
- Women's sanitary products (VAT Notice 701/18) (opens in a new tab) from HMRC Detailed Guidance
- Local authorities and similar bodies (VAT Notice 749) (opens in a new tab) from HMRC Detailed Guidance
- Self-billing (VAT Notice 700/62) (opens in a new tab) from HMRC Detailed Guidance
- Betting, gaming and lotteries (VAT Notice 701/29) (opens in a new tab) from HMRC Detailed Guidance
- Opting to tax land and buildings (VAT Notice 742A) (opens in a new tab) from HMRC Detailed Guidance
- ... and 94 more
Enforcement and responsible bodies
The regulators that administer or enforce this legislation.
HM Revenue & Customs
Tax collection, customs duties, national insurance, tax credits, and enforcement of the National Minimum Wage. Regulates all UK businesses for tax compliance …
Connected legislation
5 statutory instruments
These instruments amend, apply, or refer to this Act. They may not all create direct business obligations.
Secondary legislation (5)
- Value Added Tax Regulations 1995 1995
- The Value Added Tax (Input Tax) Order 1992 1992
- The Value Added Tax (Charities and Aids for Handicapped Persons) Order 1992 1992
- The Value Added Tax (Construction of Dwellings and Land) Order 1990 1990
- The Value Added Tax (Section 55A) (Specified Services and Excepted Supplies) Order 2019 2019
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Browse legislation
Find other UK business legislation with related guidance.
Regulators
Learn more about the bodies that enforce this legislation.