Value Added Tax Regulations 1995
What this means for your business
- Enforced by
- HMRC
- Applies to
- United Kingdom
- On this page
- 16 practical guides across 4 topics
Practical guidance
Our guides explain how to comply with the requirements above.
Tax & Finance 12
How to complete your VAT return
Step-by-step guidance on what to include in each box of your VAT return. Covers boxes 1-9, rounding rules, …
VAT you cannot reclaim
Understand the items where you cannot reclaim VAT on business purchases. Covers blocked input tax categories including business …
Prepare for Making Tax Digital for VAT
What you need to do to comply with Making Tax Digital requirements for VAT, including digital record keeping, …
Voluntary VAT registration - pros and cons
Understand the benefits and drawbacks of registering for VAT when you're below the £90,000 threshold. Covers who should …
Prepare for Making Tax Digital
How to get ready for Making Tax Digital for Income Tax, including when you must join, what software …
How to charge VAT correctly
Learn how to charge VAT on your sales, choose the right rate, and create compliant invoices. Essential guidance …
Reclaim VAT on business purchases
Understand when and how you can reclaim VAT paid on goods and services for your business. Covers evidence …
Check if you need to register for VAT
Find out if your business must register for VAT based on your taxable turnover. Covers the £90,000 threshold, …
VAT schemes: choosing the right one for your business
A guide to the three main VAT schemes for small businesses: Flat Rate Scheme, Cash Accounting, and Annual …
Join the VAT Flat Rate Scheme
How to join the Flat Rate Scheme and calculate your VAT using a fixed percentage of turnover. Includes …
VAT registration
When and how to register for VAT, including mandatory and voluntary registration, what counts as taxable turnover, registration …
Cancel your VAT registration
How to deregister for VAT, including when you must notify HMRC, completing your final VAT return, and accounting …
Sector-Specific 2
VAT for retail businesses
A complete guide to VAT for retailers, covering registration, pricing requirements, retail schemes, invoicing, gift vouchers, returns, loyalty …
VAT reverse charge for construction
When and how to apply the VAT domestic reverse charge for construction services. Essential guidance for contractors, subcontractors, …
Digital & Technology 1
Legislative context
Official guidance
Authoritative sources from regulators explaining this legislation.
- VAT Notice 700/11 (GOV.UK) Publication
- Cancel VAT registration (GOV.UK) Detailed Guidance