UK Statutory Instrument SI 1995 United Kingdom

Value Added Tax Regulations 1995

These Regulations revoke and remake, with certain amendments, all the regulations relating to VAT, namely—The Value Added Tax (Supplies by Retailers) Regulations 1972 (S.I. 1972/1148) (as amended)The Value Added Tax (Trading Stamps) Regulations 1973 (S.I. 1973/293)The Value Added Tax (Repayment to Community Traders) Regulations 1980 (S.I. 1980/1537) (as amended)The Value …

Read it on legislation.gov.uk (opens in a new tab)
Enforced by
HMRC
Status
Amended (in force with amendments)
Penalty ceiling
Imprisonment 3 of 555 obligations carry up to 2 years imprisonment. 552 have no criminal penalty — flagged in the list below.

Does it bind you?

Business-side roles with duties under this instrument.

Trader416 Any Person63 Taxable Person27 Distributor18 Applicant18 Licence Holder6 Director or Officer4 Landlord1 Responsible Person1

Plus 1 duty on the regulator, Crown ministers and public bodies — folded into the section list below.

Other Acts binding the same actors

If a role above is yours, these are the other instruments that most often bind it.

Trader — also bound by 825 other Acts
Companies Act 2006 243 duties
Companies Act 1985 85 duties
Any Person — also bound by 2340 other Acts
Taxable Person — also bound by 11 other Acts
Distributor — also bound by 182 other Acts
Applicant — also bound by 307 other Acts
Licence Holder — also bound by 225 other Acts
Director or Officer — also bound by 429 other Acts
Companies Act 2006 126 duties
Landlord — also bound by 224 other Acts
Housing Act 1985 55 duties
Housing Act 1996 30 duties
Responsible Person — also bound by 108 other Acts
MH(CT)(S)A 2003 30 duties

What it requires

Regulations creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.

Part 1

PRELIMINARY

1 of 6 sections shown
s.004 Electronic communication Regulated
  • Use an HMRC‑approved electronic system for all required communicationsTrader
  • Submit required HMRC communications using an approved electronic systemTrader
  • Use an approved electronic system with validation for HMRC communicationsTrader
5 other sections in this Part — procedural and definitional
s.001 Citation and commencement (opens in a new tab)
s.002 Interpretation—general (opens in a new tab)
s.003 Revocations and savings (opens in a new tab)
s.004 Requirement, direction, demand or permission (opens in a new tab)
s.preliminary PRELIMINARY
Part 2

REGISTRATION AND PROVISIONS FOR SPECIAL CASES

7 of 8 sections shown
s.005 Registration and notification (opens in a new tab) Regulated
  • Notify HMRC of VAT registration and any changesTrader
  • Notify HMRC of VAT registration, changes and supply statusTrader
  • Register for VAT and notify HMRC of business changesLicence Holder
s.006 Transfer of a going concern (opens in a new tab) Regulated
  • Notify HMRC and apply to transfer VAT registration for a going‑concern saleTrader
  • Notify HMRC and register VAT when transferring a going‑concernTrader
  • Notify HMRC and transfer VAT registration when selling a business as a going concernTrader
s.007 Notice by partnership (opens in a new tab) Regulated
  • Deliver required VAT notices as a partnershipTrader
  • Ensure all partners take responsibility for VAT notificationsAny Person
  • Ensure partnership gives any VAT‑required noticeTrader
  • Give any VAT‑required notice and ensure all partners are liableTrader
  • Give any VAT‑required notice on behalf of the partnershipTrader
  • Give any VAT‑required notice – partners are jointly liableTrader
  • Provide any VAT‑required notice for your partnershipTrader
  • Ensure VAT notices are signed and submitted correctly for partnershipsAny Person
s.008 Representation of club, association or organisation (opens in a new tab) Regulated
  • Accept joint responsibility for VAT if you run a club or associationDirector or Officer
  • Ensure club members jointly comply with VAT obligationsAny Person
  • Ensure club officers and members jointly meet VAT obligationsAny Person
  • Ensure club officers and members jointly satisfy all VAT dutiesAny Person
  • Ensure club officers jointly meet all VAT dutiesAny Person
  • Ensure joint responsibility for VAT compliance in clubs and associationsTrader
  • Ensure VAT compliance for clubs, associations or organisationsAny Person
  • Ensure VAT compliance – joint responsibility of club officers and membersAny Person
  • Ensure VAT duties are met – joint liability for club officers and membersAny Person
  • Ensure VAT obligations are met for your club or associationAny Person
  • Establish VAT responsibility for club or association officersDirector or Officer
  • Take joint responsibility for your club’s VAT obligationsAny Person
s.010 VAT representatives (opens in a new tab) Regulated
  • Notify HMRC of your appointment as a VAT representative and keep details up‑to‑dateTrader
  • Register and update VAT representative details with HMRCTrader
  • Register as a VAT representative and notify HMRC of changesAny Person
  • Notify HMRC of VAT representative appointment and any changes within 30 daysTrader
  • Notify HMRC of your appointment and any changes as a VAT representativeTrader
s.011 Notification of intended paragraph 6(2) of Schedule 9ZA supplies by intermediate suppliers (opens in a new tab) Regulated
  • Notify HMRC and customer of intended Schedule 9ZA supplyTrader
  • Notify HMRC and customer of intended Schedule 9ZA VAT treatmentTrader
  • Notify HMRC and customers of intentions for intermediate suppliesDistributor
  • Notify HMRC and customer when applying Schedule 9ZA paragraph 6(2) VAT treatmentTrader
  • Notify HMRC and your customer of intermediate VAT suppliesDistributor
s.012 Notification of intended paragraph 6(3) of Schedule 9ZA supplies by persons belonging in other member States (opens in a new tab) Regulated
  • Notify HMRC and the UK buyer of intended VAT deduction supplyTrader
  • Notify HMRC and the UK customer before making a Schedule 9ZA supplyTrader
  • Notify HMRC and the UK customer before supplying under paragraph 6(3) of Schedule 9ZATrader
  • Notify HMRC and the UK customer of intended Schedule 9ZA (6‑3) supplyTrader
  • Notify HMRC and UK buyer before first invoice for Schedule 9ZA (6‑3) suppliesTrader
  • Notify HMRC and UK customer before applying reverse‑charge on suppliesTrader
  • Notify HMRC and UK customer before using Schedule 9ZA §6(3)Trader
  • Notify HMRC and UK customer of intended VAT treatment for cross‑border suppliesTrader
  • Notify HMRC and your customer of installed or assembled goods suppliesAny Person
  • Notify HMRC and your UK customer when using special VAT treatment for EU suppliesTrader
1 other section in this Part — procedural and definitional
s.009 Death, bankruptcy or incapacity of taxable person (opens in a new tab)
Part 3

VAT INVOICES AND OTHER INVOICING REQUIREMENTS

13 of 16 sections shown
s.013 Electronic invoicing Regulated
  • Get customer acceptance for electronic VAT invoicesTrader
s.013 VAT INVOICES AND OTHER INVOICING REQUIREMENTS Regulated
  • Issue and maintain valid VAT invoicesLicence Holder
s.013 Obligation to provide a VAT invoice (opens in a new tab) Regulated
  • Provide a valid VAT invoice for taxable suppliesLicence Holder
s.014 Contents of VAT invoice (opens in a new tab) Regulated
  • Ensure all required details are included on your VAT invoicesLicence Holder
  • Include required details on all VAT invoicesTrader
  • Include required information on every VAT invoiceTrader
  • Issue VAT invoices with the required detailsTrader
  • Provide VAT invoices with all required detailsTrader
s.015 Change of rate, supplementary charge invoices Regulated
  • Issue supplementary charge invoice within 45 daysTrader
  • Issue a supplementary charge invoice following a VAT rate changeAny Person
s.015 Change of liability: anti-forestalling invoices Regulated
  • Issue an Anti-forestalling charge invoice for VATDistributor
  • Issue an Anti-forestalling charge invoice for VAT liability changesDistributor
  • Issue anti‑forestalling charge invoice within 45 daysTrader
s.015 Change of rate, credit notes (opens in a new tab) Regulated
  • Issue credit note when VAT rate changesTrader
  • Issue a special credit note if VAT rates changeAny Person
  • Issue credit note when VAT rate changes after invoicingTrader
s.016 Simplified invoices Regulated
  • Issue simplified VAT invoices for supplies up to £250Trader
s.016 Retailers' invoices (opens in a new tab) Regulated
  • Provide a simplified VAT invoice if requested by a business customerDistributor
  • Provide a VAT invoice to business customers upon requestDistributor
  • Provide VAT invoice on request and include required detailsTrader
  • Provide a VAT invoice on request for small suppliesTrader
  • Provide a VAT invoice when a taxable customer asks (≤ £250)Trader
  • Provide VAT invoice on request for low‑value salesTrader
  • Provide VAT invoice to taxable customers on request (≤ £250)Trader
  • Provide VAT invoice when requested by taxable customerTrader
s.017 Paragraph 6(9) of Schedule 9ZA supplies to persons belonging in other member States (opens in a new tab) Regulated
  • Issue a VAT invoice for specific EU transactionsLicence Holder
  • Issue a VAT invoice for supplies to EU member statesLicence Holder
  • Issue proper VAT invoice for intra‑EU suppliesTrader
  • Provide a VAT invoice for EU cross‑border suppliesTrader
  • Issue an invoice for qualifying EU suppliesTrader
  • Issue a VAT invoice for qualifying supplies to EU customersTrader
  • Issue VAT invoice for EU supplies under Schedule 9ZATrader
  • Issue VAT invoice for specific cross‑border suppliesTrader
  • Provide a VAT invoice for qualifying intra‑EU suppliesTrader
s.018 Paragraph 6(2) of Schedule 9ZA supplies by intermediate suppliers (opens in a new tab) Regulated
  • Issue required invoice for intermediate suppliesTrader
  • Issue VAT‑compliant invoice for intermediate suppliesTrader
  • Provide an invoice for intermediate supplies under Schedule 9ZATrader
  • Issue a compliant invoice for Schedule 9ZA (6‑2) suppliesTrader
  • Issue a compliant invoice when acting as an intermediate supplierDistributor
  • Provide a VAT invoice for intermediate supply goodsDistributor
s.019 Paragraph 6(3) of Schedule 9ZA supplies by persons belonging in other member States (opens in a new tab) Regulated
  • Get and keep proper VAT invoices from foreign suppliersAny Person
  • Issue an invoice for EU supplies subject to the reverse chargeTrader
  • Obtain and keep a compliant invoice from EU suppliersTrader
  • Provide a compliant VAT invoice to UK customersTrader
  • Provide a VAT invoice for cross-border supplies from EU member statesAny Person
  • Receive a compliant VAT invoice for EU cross‑border suppliesTrader
  • Give a compliant VAT invoice to UK VAT‑registered customersTrader
  • Provide an invoice for outside‑EU supplies within 15 daysTrader
  • Provide invoice to UK buyer for VAT‑deduction suppliesTrader
s.changes in consideration: debit notes and credit n Changes in consideration: debit notes and credit notes Regulated
  • Issue debit or credit notes within 14 days of price changesDistributor
3 other sections in this Part — procedural and definitional
s.020 General (opens in a new tab)
s.interpretation of part 3 Interpretation of Part 3
s.retailers' and simplified invoices: exceptions Retailers' and simplified invoices: exceptions
Part 4

REVERSE CHARGE SALES STATEMENTS

0 of 4 sections shown
4 other sections in this Part — procedural and definitional
s.interpretation of part 4a Interpretation of Part 4A
s.notification of cessation and recommencement of re Notification of cessation and recommencement of relevant supplies
s.notification of first relevant supply Notification of first relevant supply
s.submission of statements Submission of Statements
Part 4

PROVISION OF INFORMATION RELATING TO ARRIVALS AND DISPATCHES

0 of 2 sections shown
2 other sections in this Part — procedural and definitional
s.023 (1) A responsible party shall provide the information in paragraph...
s.interpretation of part 4b Interpretation of Part 4B
Part 4

EUROPEAN UNION SALES STATEMENTS

3 of 8 sections shown
s.022 (1) Where statements are to be submitted under regulation 22... Regulated
  • Submit VAT statements on time and choose online or paper filingTaxable Person
s.022 Submission of statements (opens in a new tab) Regulated
  • Submit cross-border goods supply statements to HMRCTaxable Person
s.(unknown) (1) A taxable person must submit a statement to the... Regulated
  • Report call-off stock events to HMRCTaxable Person
5 other sections in this Part — procedural and definitional
s.021 Interpretation of Part IV (opens in a new tab)
s.022 (1) Every taxable person who has made a supply of...
s.022 (1) A taxable person must submit a statement to the...
s.023 Final statements (opens in a new tab)
s.ec sales statements EC SALES STATEMENTS
Part 5

ACCOUNTING, PAYMENT AND RECORDS

19 of 36 sections shown
s.025 Making of returns (opens in a new tab) Regulated
  • Submit regular VAT returns to HMRCAny Person
  • Submit VAT returns on timeTrader
  • Submit VAT returns on time (including final return)Trader
  • Submit VAT returns to HMRC by the required deadlineAny Person
s.026 Accounting for VAT on an acquisition by reference to the value shown on an invoice (opens in a new tab) Regulated
  • Account and pay VAT based on invoice value for EU acquisitionsTrader
  • Account for and pay VAT on imported goods based on invoice valueTrader
  • Account for and pay VAT on imported goods using the invoice amountTrader
  • Account for and pay VAT only on the invoice valueTrader
  • Account for VAT based on the value shown on your invoiceAny Person
  • Pay VAT only on the amount shown on the invoice for EU acquisitionsTrader
  • Pay VAT only on the invoice amount for EU acquisitionsTrader
s.027 Supplies under Schedule 4, paragraph 7 (opens in a new tab) Regulated
  • Report and pay VAT on auction (or deemed) sales within 21 daysTrader
  • Report and pay VAT on auction or third‑party salesTrader
  • Report and pay VAT on goods sold through auction or debt recoveryAny Person
  • Report and pay VAT on goods sold under Schedule 4 para 7Trader
  • Report auction or non‑auction sales and pay VAT within 21 daysTrader
  • Report sale and pay VAT within 21 days for auction or private salesTrader
  • Submit VAT statement and pay tax after auction or saleTrader
  • Submit VAT statement, pay VAT and notify seller within 21 days of auction saleTrader
s.029 Claims for input tax (opens in a new tab) Regulated
  • Keep VAT invoices and claim input tax on timeTrader
  • Claim input VAT and keep supporting documents within time limitsTrader
  • Claim input VAT on the correct return and retain supporting documentsTrader
  • Claim input VAT with required documents and within time limitsTrader
  • Claim recoverable VAT and retain supporting documentsTrader
  • Claim VAT back on your return and keep supporting evidenceAny Person
  • Claim VAT input tax on time and keep required documentsTrader
s.030 Persons acting in a representative capacity (opens in a new tab) Regulated
  • Comply with VAT duties for a deceased or incapacitated person’s assetsAny Person
  • Comply with VAT duties when acting as a personal representativeAny Person
  • Continue VAT compliance as a personal representative or liquidatorAny Person
  • Fulfill VAT obligations for a deceased or incapacitated personDirector or Officer
  • Maintain VAT compliance for deceased or incapacitated businessAny Person
  • Continue VAT compliance after death or incapacityAny Person
  • Fulfill VAT duties when acting for a deceased or incapacitated personDirector or Officer
s.031 (1) This regulation applies where a person— Regulated
  • Comply with VAT record-keeping and notification for investment gold suppliesAny Person
s.031 Records (opens in a new tab) Regulated
  • Keep all required VAT recordsTrader
  • Keep and maintain detailed VAT recordsTaxable Person
  • Keep detailed VAT business and accounting recordsTaxable Person
  • Keep full VAT recordsTrader
  • Maintain required VAT recordsTrader
  • Maintain required VAT records for accountingTrader
s.032 Recording and keeping of information in electronic form Regulated
  • Keep and maintain digital VAT recordsTaxable Person
  • Keep and maintain digital VAT records using compatible softwareTaxable Person
  • Keep and maintain VAT records electronicallyTrader
  • Maintain an electronic VAT accountTrader
  • Maintain an electronic VAT account with required detailsTrader
  • Maintain electronic VAT recordsTrader
  • Maintain electronic VAT records and submit them on timeTrader
  • Maintain electronic VAT records as requiredTrader
  • Maintain electronic VAT records (electronic account)Trader
  • Maintain electronic VAT records using approved softwareTrader
s.032 Election not to be exempt Regulated
  • Elect not to be VAT exempt and notify HMRCTrader
  • Notify HMRC of election not to be exempt from digital recordsTrader
  • Notify HMRC of election not to be VAT exempt (or withdrawal)Trader
  • Notify HMRC of your election or withdrawal of VAT exemptionTrader
  • Notify HMRC to opt out of VAT exemption for specific suppliesTrader
  • Notify HMRC if you choose not to claim VAT exemptionTrader
s.032 The VAT account (opens in a new tab) Imprisonment
  • Keep and maintain a detailed VAT accountTrader
  • Keep and maintain a VAT account for each accounting periodTrader
  • Maintain a detailed VAT account each accounting periodTrader
  • Maintain a VAT account divided by accounting periodsTaxable Person
  • Maintain a VAT account with payable and allowable sectionsTrader
  • Set up and maintain a VAT accountTaxable Person
s.033 The register of temporary movement of goods to and from other member States (opens in a new tab) Regulated
  • Keep a register of goods moved temporarily to or from EU member statesTaxable Person
  • Maintain a register of temporary movements of goods to/from EU statesTrader
s.036 Notification of acquisition of goods subject to excise duty by non-taxable persons and payment of VAT (opens in a new tab) Imprisonment
  • Notify HMRC and pay VAT on excise‑goods you acquireAny Person
  • Notify HMRC and pay VAT on imported excise goodsAny Person
  • Notify HMRC of excise‑goods acquisition and pay VATAny Person
  • Notify HMRC of excise goods purchase and pay VATAny Person
  • Notify HMRC of non‑VAT‑registered purchases of excise goods and pay the VATAny Person
s.037 Claims for credit for, or repayment of, overstated or overpaid VAT (opens in a new tab) Regulated
  • Provide evidence and calculations when claiming a VAT refundApplicant
  • Submit written claim for VAT credit or repaymentTrader
  • Submit written claim for VAT overpayment or overstatementTrader
  • Submit written VAT credit/repayment claim to HMRCTrader
  • Submit written VAT credit/repayment claim with supporting evidenceTrader
s.038 Adjustments where a supply becomes, or ceases to be, a supply to which section 55A(6) of the Act applies (customers to account for tax on supplies of goods or services of a kind used in missing trader ... fraud) Regulated
  • Adjust VAT accounts for price changes in reverse-charge suppliesTrader
  • Adjust VAT accounts when a supply’s status changes for missing‑trader fraudTrader
  • Adjust VAT accounts when a supply’s VAT status changesTrader
  • Adjust VAT records when a supply starts or stops being covered by section 55A(6)Trader
  • Record VAT adjustments when a supply’s status under section 55A(6) changesTrader
  • Record VAT adjustments when a supply’s tax status changesTrader
s.038 Adjustments in the course of business (opens in a new tab) Regulated
  • Adjust your VAT account when supply prices change after the original return periodTaxable Person
s.039 Calculation of returns (opens in a new tab) Regulated
  • Calculate and complete VAT return boxes correctlyTrader
  • Calculate and enter correct figures on your VAT returnAny Person
  • Calculate and submit accurate VAT return figuresTrader
  • Calculate and submit VAT return amounts correctlyTrader
  • Complete VAT return boxes correctly for each accounting periodTrader
  • Complete your VAT return with correct box amountsTrader
  • Enter correct amounts in VAT return boxesTrader
s.041 Accounting etc. by reference to the duty point, and prescribed accounting period in which VAT on certain supplies is to be treated as being chargeable (opens in a new tab) Regulated
  • Account for and pay VAT on goods supplied before the duty pointTrader
  • Account for and pay VAT using the duty point for dutiable goodsTrader
  • Account for and pay VAT when supply precedes the duty pointTrader
  • Account for VAT on dutiable goods by reference to the duty pointTaxable Person
s.042 Accounting for VAT on the removal of goods (opens in a new tab) Regulated
  • Account correctly for VAT on removed goodsTrader
  • Account for VAT correctly on removal of goodsTrader
  • Account for VAT on goods removed to/from NI and the EUTrader
  • Account for VAT on removed goods correctlyTrader
  • Account for VAT when moving goods between Northern Ireland and EUTrader
  • Record VAT correctly for removed goodsTrader
s.043 Goods removed from warehousing regime (opens in a new tab) Regulated
  • Pay VAT on goods removed from a warehousing regime on the correct deadlineTrader
  • Pay VAT on removed warehouse goods by the specified deadlineTrader
17 other sections in this Part — procedural and definitional
s.024 For the purposes of this Part— (a) an increase in...
s.024 (1) For the purposes of regulations 24A and 24B, “payment”—...
s.024 Interpretation of Part V (opens in a new tab)
s.025 (A1) Where a person makes a return required by regulation...
s.028 Estimation of output tax (opens in a new tab)
s.031 Where a person receives a supply of a description falling...
s.031 Paragraph 10(2) of Schedule 11 to the Act shall apply...
s.033 A person making supplies of a description falling within article...
s.033 Where a person of a description in article 6 of...
s.034 Correction of errors (opens in a new tab)
s.035 Correction of errors (opens in a new tab)
s.038 (1) Where— (a) there is a decrease in consideration for...
s.040 Where the Commissioners in exercise of their power under section...
s.040 VAT to be accounted for on returns and payment of VAT (opens in a new tab)
s.accounting, payment and records ACCOUNTING, PAYMENT AND RECORDS
s.exemption from the electronic recording requiremen Exemption from the electronic recording requirements
s.preservation of records Preservation of records
Part 5

REIMBURSEMENT ARRANGEMENTS

6 of 8 sections shown
s.037 Reimbursement arrangements—general Regulated
  • Ensure reimbursement arrangements meet required VAT provisionsTrader
s.037 Repayments to the Commissioners Notifications and repayments to the Commissioners Regulated
  • Notify HMRC and repay any VAT over‑payment within 14 daysTrader
  • Notify HMRC and repay any VAT you’re required to within 14 daysTrader
  • Repay VAT and notify HMRC within 14 days after 90‑day periodTrader
  • Repay VAT to HMRC and notify them of specific circumstancesApplicant
  • Repay VAT to HMRC and notify them within 14 daysTrader
  • Repay VAT to HMRC and provide notifications within specific deadlinesApplicant
  • Repay VAT to HMRC and send required notification within 14 daysTrader
  • Repay VAT to HMRC within 14 days and notify themTrader
  • Repay VAT to HMRC within 14 days and send required noticeTrader
s.037 Records Regulated
  • Keep detailed records of VAT reimbursements to consumersApplicant
  • Maintain records of consumer reimbursementsTrader
s.037 Production of records Regulated
  • Produce VAT records for inspection upon notice from HMRCApplicant
  • Produce VAT records when requested by HMRCApplicant
  • Provide requested VAT records to HMRCTrader
  • Provide requested VAT records to HMRC when issued a noticeTrader
  • Provide required VAT records when HMRC requests themTrader
s.037 Undertakings Regulated
  • Provide written undertakings and repay VAT reimbursements on timeTrader
  • Submit written undertakings and repay VAT reimbursements as requiredTrader
  • Submit written undertakings to HMRC and reimburse consumers within 90 daysTrader
  • Provide written undertakings and repay VAT refunds as requiredTrader
  • Submit written undertakings and repay VAT claims to consumersTrader
  • Provide written undertakings when claiming VAT reimbursementApplicant
s.037 Reimbursement arrangements made before 11th February 1998 Regulated
  • Add required provisions and undertakings to pre‑1998 reimbursement arrangementsTrader
  • Update historic VAT reimbursement arrangements by 11 March 1998Applicant
  • Update pre‑1998 VAT reimbursement arrangementsTrader
  • Update pre-1998 VAT reimbursement plans to meet current standardsApplicant
  • Amend pre‑1998 reimbursement arrangements to include required provisionsTrader
2 other sections in this Part — procedural and definitional
s.interpretation of part va Interpretation of Part VA
s.reimbursement arrangements—provisions to be includ Reimbursement arrangements—provisions to be included
Part 6

PAYMENTS ON ACCOUNT

0 of 6 sections shown
6 other sections in this Part — procedural and definitional
s.044 Interpretation of Part VI (opens in a new tab)
s.045 Payments on Account (opens in a new tab)
s.046 Payments on Account (opens in a new tab)
s.047 Payments on Account (opens in a new tab)
s.048 Payments on Account (opens in a new tab)
s.payments on account Payments on Account
Part 7

ANNUAL ACCOUNTING

6 of 7 sections shown
s.050 Annual accounting scheme (opens in a new tab) Regulated
  • Make interim VAT payments and file annual return under the annual accounting schemeTaxable Person
s.051 Annual accounting scheme (opens in a new tab) Regulated
  • Make payments and file returns under the VAT Annual Accounting SchemeTaxable Person
s.052 Admission to the scheme (opens in a new tab) Regulated
  • Comply with VAT annual accounting scheme rulesTrader
  • Comply with VAT annual accounting scheme thresholds and reportingTrader
  • Notify HMRC within 30 days if your turnover will exceed £1.6 millionAny Person
  • Comply with eligibility and reporting rules for the VAT accounting schemeTrader
s.053 Admission to the scheme (opens in a new tab) Regulated
  • Monitor VAT scheme limits, notify HMRC and file final return if limits are exceededTrader
  • Monitor turnover and notify HMRC if you exceed the VAT Annual Accounting limitAny Person
  • Maintain VAT scheme accounting and file final return when it endsTrader
  • Notify HMRC and file final VAT return if you exceed the scheme limitTrader
  • Submit final VAT return and pay VAT when leaving the annual accounting schemeTrader
s.054 Admission to the scheme (opens in a new tab) Regulated
  • Comply with conditions of VAT scheme authorisationTrader
  • Notify HMRC if your VAT turnover will exceed £1.6 millionTrader
  • Comply with VAT scheme rules and notify HMRC if supplies exceed £1.6 millionTrader
s.055 Admission to the scheme (opens in a new tab) Regulated
  • File a final VAT return and pay any outstanding VAT when authorisation endsTrader
  • Notify HMRC and submit final returns when leaving the VAT Cash Accounting SchemeAny Person
  • Submit final VAT return and pay any outstanding VAT when you leave the schemeTrader
1 other section in this Part — procedural and definitional
s.049 Interpretation of Part VII (opens in a new tab)
Part 7

FLAT-RATE SCHEME FOR SMALL BUSINESSES

7 of 21 sections shown
s.055 Method of accounting Regulated
  • Calculate and pay VAT using flat‑rate percentageTrader
  • Calculate VAT as a percentage of turnover for flat‑rate tradersTrader
  • Calculate VAT due as a flat‑rate percentage of turnoverTrader
s.055 Appropriate percentage Regulated
  • Apply the correct flat‑rate VAT percentageTrader
  • Apply the correct flat‑rate VAT percentage each accounting periodTrader
s.055 Admission to scheme Regulated
  • Check you meet the eligibility criteria before applying for the VAT schemeTrader
  • Ensure eligibility to join VAT accounting schemeTrader
  • Ensure your business meets the eligibility criteria for a VAT schemeTrader
  • Meet eligibility criteria for VAT scheme authorisationTrader
  • Meet eligibility criteria to join VAT schemeTrader
s.055 Withdrawal from the scheme Regulated
  • Monitor turnover and activities to stay within flat‑rate VAT schemeTrader
  • Monitor turnover and withdraw from flat‑rate VAT scheme when ineligibleTrader
s.055 Notification Regulated
  • Notify HMRC of changes to your VAT Flat Rate Scheme percentageTrader
s.055 Self-supply on withdrawal from scheme Regulated
  • Account for VAT on capital goods when leaving flat‑rate schemeTrader
s.determining relevant turnover Determining relevant turnover Regulated
  • Use an HMRC-prescribed method to calculate your flat-rate VAT turnoverTrader
14 other sections in this Part — procedural and definitional
s.adjustments in respect of stock on hand at withdra Adjustments in respect of stock on hand at withdrawal from scheme
s.amendment by notice Amendment by notice
s.appropriate percentage for limited-cost traders Appropriate percentage for limited-cost traders
s.bad debt relief Bad debt relief
s.category of business Category of business
s.date of withdrawal from the scheme Date of withdrawal from the scheme
s.exceptional claims for vat relief Exceptional claims for VAT relief
s.flat-rate scheme for small businesses Flat-rate scheme for small businesses
s.input tax Input tax
s.interpretation of part viia Interpretation of Part VIIA
s.reduced appropriate percentage for newly registere Reduced appropriate percentage for newly registered period
s.relevant supplies and purchases Relevant supplies and purchases
s.reverse charges Reverse charges
s.termination by the commissioners Termination by the Commissioners
Part 8

CASH ACCOUNTING

3 of 12 sections shown
s.063 Admission to the scheme (opens in a new tab) Regulated
  • Account for VAT when leaving the Cash Accounting Scheme or ceasing businessAny Person
s.064 Withdrawal from the scheme (opens in a new tab) Regulated
  • Account for VAT when leaving a special VAT schemeAny Person
  • Stop VAT scheme and pay correct VAT when withdrawnTrader
  • Withdraw from VAT scheme and pay VAT due on cessationTrader
s.065 Accounting (opens in a new tab) Regulated
  • Account for and pay VAT on time and keep records for 6 yearsTrader
  • Account for VAT and keep supporting recordsTrader
  • Account for VAT and retain supporting invoices and receiptsTrader
  • Account for VAT, pay on time and keep supporting invoices for 6 yearsTrader
  • Pay VAT on time and retain supporting invoicesTrader
  • Account for and keep VAT records for six yearsTrader
  • Account for VAT and maintain payment recordsAny Person
  • Account for VAT and maintain records for the Cash Accounting SchemeAny Person
  • Account for VAT and retain invoices/receipts for six yearsTrader
9 other sections in this Part — procedural and definitional
s.056 Interpretation of Part VIII (opens in a new tab)
s.057 Cash accounting scheme (opens in a new tab)
s.058 Admission to the scheme (opens in a new tab)
s.059 Admission to the scheme (opens in a new tab)
s.060 Admission to the scheme (opens in a new tab)
s.061 Admission to the scheme (opens in a new tab)
s.062 Admission to the scheme (opens in a new tab)
s.064 Bad debt relief
s.cash accounting CASH ACCOUNTING
Part 9

SUPPLIES BY RETAILERS

5 of 11 sections shown
s.069 Retail schemes (opens in a new tab) Regulated
  • Do not use more than one VAT retail scheme at the same timeDistributor
s.071 Changing schemes (opens in a new tab) Regulated
  • Stay in your VAT retail scheme for at least 12 months before switchingDistributor
s.072 Ceasing to use a scheme (opens in a new tab) Regulated
  • Notify HMRC before leaving a retail VAT schemeDistributor
  • Notify HMRC before stopping a VAT accounting schemeTrader
s.075 Change in VAT (opens in a new tab) Regulated
  • Adjust retail VAT scheme following tax rate changesDistributor
  • Adjust VAT retail schemes following a change in tax ratesDistributor
  • Adjust VAT scheme compliance when rates changeTrader
  • Adjust your VAT scheme when the VAT rate changesTrader
  • Implement HMRC‑directed steps when VAT rates changeTrader
s.retail schemes Retail schemes Regulated
  • Use only one VAT retail scheme at a time and not while flat-rate registeredDistributor
6 other sections in this Part — procedural and definitional
s.066 Interpretation of Part IX (opens in a new tab)
s.067 Retail schemes (opens in a new tab)
s.068 Retail schemes (opens in a new tab)
s.070 Notification of use of a scheme (opens in a new tab)
s.073 Supplies under Schedule 8, Group 1 (opens in a new tab)
s.074 Supplies under Schedule 8, Group 12 (opens in a new tab)
Part 10

TRADING STAMPS

0 of 2 sections shown
2 other sections in this Part — procedural and definitional
s.076 Interpretation of Part X (opens in a new tab)
s.077 Trading stamp scheme (opens in a new tab)
Part 11

TIME OF SUPPLY AND TIME OF ACQUISITION

11 of 20 sections shown
s.081 Goods for private use and free supplies of services (opens in a new tab) Regulated
  • Account for free services and private‑use goods in the correct VAT periodTrader
  • Account for certain free services and private‑use goods at period endTrader
  • Account for VAT on private‑use goods and free services at period endTrader
s.082 Goods supplied by persons outside the United Kingdom Regulated
  • Account for VAT when goods from outside the UK are paid for or removedTrader
s.082 Services from outside the United Kingdom (opens in a new tab) Regulated
  • Account for VAT on overseas services at the correct tax pointTrader
s.083 Time of acquisition (opens in a new tab) Regulated
  • Ensure EU acquisition invoices meet prescribed requirementsTrader
  • Ensure EU acquisition invoices meet UK regulatory standardsDistributor
  • Ensure intra‑EU invoices meet legal and format rulesTrader
  • Issue EU acquisition invoices under the supplier’s lawTrader
  • Issue EU‑member‑state‑compliant invoice for cross‑border acquisitionsTrader
  • Issue or obtain compliant EU acquisition invoicesTrader
  • Use a compliant EU‑member‑state invoice for acquisition timingTrader
  • Use a compliant invoice for cross‑border VAT acquisitionsTrader
s.085 Leases treated as supplies of goods (opens in a new tab) Regulated
  • Issue detailed VAT invoices for lease payments and treat each payment as a separate supplyLandlord
  • Issue detailed VAT invoices for lease paymentsTrader
  • Issue VAT invoices for lease payments with required detailsTrader
s.086 Supplies of water, gas or any form of power, heat, refrigeration or other cooling, or ventilation (opens in a new tab) Regulated
  • Account for VAT each time you receive payment or issue an invoice for water, gas, power or related suppliesTrader
  • Issue VAT invoices for each water, gas or power supplyTrader
  • Issue VAT invoices for water, gas, power and similar suppliesTrader
s.088 Supplier’s goods in possession of buyer (opens in a new tab) Regulated
  • Account for VAT and issue invoice when goods are appropriatedTrader
  • Issue VAT invoice within 14 days of buyer appropriating goodsTrader
s.089 Retention payments (opens in a new tab) Regulated
  • Account for VAT on retained contract paymentsTrader
  • Account for VAT on retained payments at the correct timeTrader
s.091 Royalties and similar payments (opens in a new tab) Regulated
  • Account for VAT on each royalty or similar paymentTrader
  • Treat each royalty payment as a separate VAT‑taxable supplyTrader
s.092 Supplies of services by barristers and advocates (opens in a new tab) Regulated
  • Determine VAT supply date for barrister/advocate servicesTrader
  • Account for VAT at the earliest of fee receipt, invoice or cessationTrader
  • Account for VAT on barrister/advocate services at the earliest of payment, invoice or cessationTrader
s.093 Supplies in the construction industry (opens in a new tab) Regulated
  • Account for VAT at the correct time on construction suppliesTrader
  • Account for VAT each time you receive payment or issue an invoice on construction contractsTrader
  • Account for VAT on construction services at the correct timeTrader
9 other sections in this Part — procedural and definitional
s.084 Supplies of land—special cases (opens in a new tab)
s.087 Acquisitions of water, gas or any form of power, heat, refrigeration or other cooling, or ventilation (opens in a new tab)
s.090 Where relevant services are treated as supplied on or after...
s.090 Continuous supplies of services (opens in a new tab)
s.094 In this Part a reference to receipt of payment (however...
s.094 (1) This regulation applies in relation to the following supplies...
s.094 General (opens in a new tab)
s.095 Supplies spanning change of rate etc. (opens in a new tab)
s.time of supply and time of acquisition TIME OF SUPPLY AND TIME OF ACQUISITION
Part 12

VALUATION OF ACQUISITIONS

0 of 2 sections shown
2 other sections in this Part — procedural and definitional
s.096 Interpretation of Part XII (opens in a new tab)
s.097 Valuation of acquisitions (opens in a new tab)
Part 13

PLACE OF SUPPLY

1 of 1 section shown
s.098 Distance sales from Northern Ireland to the EU (opens in a new tab) Regulated
  • Notify HMRC before making distance sales from Northern Ireland to the EUAny Person
  • Notify HMRC before making NI‑EU distance salesTrader
  • Notify HMRC of distance‑sale option and provide supporting evidenceTrader
  • Notify HMRC of option for NI‑EU distance sales and provide evidenceTrader
  • Notify HMRC of your NI‑EU distance‑sale VAT optionTrader
  • Notify HMRC of your VAT option for NI‑EU distance salesTrader
Part 14

INPUT TAX AND PARTIAL EXEMPTION

10 of 29 sections shown
s.101 Attribution of input tax to taxable supplies (opens in a new tab) Regulated
  • Calculate and attribute VAT input tax to taxable suppliesTaxable Person
s.102 (1) Where this regulation applies, a taxable person shall calculate... Regulated
  • Reconcile partial-exemption VAT attribution and report the differenceTaxable Person
s.102 Use of other methods (opens in a new tab) Regulated
  • Get HMRC approval and declare fairness of alternative VAT input tax methodTaxable Person
s.103 Attribution of input tax to investment gold Regulated
  • Calculate and claim input tax credit for investment gold correctlyTrader
  • Allocate input tax to investment gold correctlyTrader
  • Attribute input VAT correctly to investment‑gold suppliesTrader
  • Attribute input VAT to investment gold supplies and keep recordsTrader
  • Calculate and claim VAT on costs related to investment goldTaxable Person
s.103 Attribution of input tax incurred on services and related goods used to make financial supplies Regulated
  • Allocate input tax on mixed‑use services to taxable suppliesTrader
  • Apportion input VAT on specified services used for financial suppliesTrader
  • Apportion VAT on professional services used for incidental financial suppliesTaxable Person
s.103 Attribution of input tax to foreign and specified supplies (opens in a new tab) Regulated
  • Calculate and attribute input tax on imported goods and servicesTrader
  • Allocate input tax on imported goods to taxable supplies proportionallyTrader
  • Allocate input VAT to taxable foreign and specified suppliesTrader
  • Attribute input tax on foreign and specified supplies to taxable suppliesTrader
  • Attribute input VAT to taxable supplies correctlyTrader
  • Attribute input tax to taxable supplies for foreign and specified goods/servicesTrader
  • Attribute input tax on imported goods to taxable foreign suppliesTrader
  • Calculate and attribute VAT on goods and services used for foreign suppliesTaxable Person
s.104 Attribution of input tax on self-supplies (opens in a new tab) Regulated
  • Do not claim input tax on VAT 'self-supplies'Any Person
s.107 (1) This regulation applies where a taxable person has made... Regulated
  • Adjust VAT return when partial-exemption attribution differs substantially from actual useTaxable Person
s.107 (1) Other than where input tax falls to be attributed... Regulated
  • Adjust VAT return for substantial differences in partial exemption attributionTaxable Person
s.111 Exceptional claims for VAT relief (opens in a new tab) Regulated
  • Claim pre-registration VAT on your first return and keep recordsTaxable Person
19 other sections in this Part — procedural and definitional
s.099 Interpretation of Part XIV and longer periods (opens in a new tab)
s.100 INPUT TAX AND PARTIAL EXEMPTION (opens in a new tab)
s.102 (1) Notwithstanding the Commissioners’ powers to serve a notice under...
s.102 (1) Subject to regulation 102A, where a taxable person—
s.105 (1) Subject to regulation 106ZA(1), where, in relation to a...
s.105 Treatment of input tax attributable to exempt supplies as being attributable to taxable supplies (opens in a new tab)
s.106 (1) This regulation applies where regulation 107A applies.
s.106 (1) A taxable person who— (a) was entitled to attribute...
s.106 INPUT TAX AND PARTIAL EXEMPTION (opens in a new tab)
s.107 For the purposes of regulations 107A and 107B a person...
s.107 (1) Regulations 107A and 107B shall not apply where the...
s.107 The references in regulations 107C and 107E to an apportionment...
s.107 Adjustment of attribution (opens in a new tab)
s.108 Adjustment of attribution (opens in a new tab)
s.109 (1) This regulation applies where a taxable person—
s.109 Adjustment of attribution (opens in a new tab)
s.110 Adjustment of attribution (opens in a new tab)
s.adjustment of attribution Adjustment of attribution
s.input tax and partial exemption INPUT TAX AND PARTIAL EXEMPTION
Part 15

GOODS USED FOR NON-BUSINESS PURPOSES DURING THEIR ECONOMIC LIFE

0 of 15 sections shown
15 other sections in this Part — procedural and definitional
s.116 Application
s.116 Where the economic life of the interest of a person,...
s.116 Value of a relevant supply
s.116 The person referred to in regulation 116J(b) is the person...
s.116 An economic life of goods to which this regulation applies...
s.116 The period referred to in regulation 116L is the period...
s.116 Where a person has claimed deduction of input tax on...
s.116 Application of this Part
s.economic life of goods Economic life of goods
s.interpretation of this part Interpretation of this Part
s.later increase in the full cost of goods Later increase in the full cost of goods
s.transitional provisions Transitional provisions
s.value of a relevant supply Value of a relevant supply
s.value of relevant supplies made during a new econo Value of relevant supplies made during a new economic life
s.value of relevant supplies of goods which have two Value of relevant supplies of goods which have two or more economic lives
Part 15

ADJUSTMENTS TO THE DEDUCTION OF INPUT TAXON CAPITAL ITEMS

2 of 6 sections shown
s.115 Method of adjustment (opens in a new tab) Regulated
  • Adjust VAT deductions for high-value capital itemsTrader
  • Adjust VAT deductions for high-value capital items (Capital Goods Scheme)Trader
  • Adjust and report input‑tax deductions for capital itemsTrader
  • Adjust and report VAT on capital items when usage changesTrader
  • Adjust input tax when taxable use of a capital item changesTrader
  • Adjust VAT input tax deductions when use of capital items changesTrader
  • Adjust VAT input tax on capital items and report the changeTrader
  • Adjust VAT input tax on capital items when use changesTrader
s.116 Ascertainment of taxable use of a capital item (opens in a new tab) Regulated
  • Determine taxable use of capital items for VAT input taxTrader
  • Calculate and record taxable use of capital items for VATTrader
4 other sections in this Part — procedural and definitional
s.112 Interpretation of Part XV (opens in a new tab)
s.113 Capital items to which this Part applies (opens in a new tab)
s.114 Period of adjustment (opens in a new tab)
s.adjustments to the deduction of input taxon capita ADJUSTMENTS TO THE DEDUCTION OF INPUT TAXON CAPITAL ITEMS
Part 16

Northern Ireland fiscal and other Northern Ireland warehousing regimes

0 of 10 sections shown
10 other sections in this Part — procedural and definitional
s.145 Interpretation
s.145 Fiscal warehousing certificates
s.modification of the value added tax (fiscal wareho Modification of the Value Added Tax (Fiscal Warehousing) (Treatment of Transactions) Order 1996
s.northern ireland fiscal and other northern ireland Northern Ireland fiscal and other Northern Ireland warehousing regimes
s.northern ireland fiscal warehousing transfers Northern Ireland fiscal warehousing transfers
s.northern ireland: modification of schedule 1a Northern Ireland: modification of Schedule 1A
s.northern ireland warehouses and fiscal warehouses: Northern Ireland warehouses and fiscal warehouses: application of Part 16A with modifications
s.payment on removal of goods from a northern irelan Payment on removal of goods from a Northern Ireland fiscal warehousing regime
s.place of supply of goods subject to a northern ire Place of supply of goods subject to a Northern Ireland warehousing regime
s.removal of goods from a northern ireland fiscal wa Removal of goods from a Northern Ireland fiscal warehousing regime and transfers
Part 16

IMPORTATIONS, EXPORTATIONS AND REMOVALS IN RESPECT OF GREAT BRITAIN

3 of 18 sections shown
s.121 Repayment of import VAT to certain taxable persons Regulated
  • Record negative VAT entry to claim repayment of import VATTrader
  • Record repayment of import VAT in your VAT accountTrader
s.126 Reimportation of goods exported for treatment or process (opens in a new tab) Regulated
  • Pay VAT on goods re-imported after processing or repair abroadAny Person
  • Pay VAT on goods re-imported after treatment or process abroadTrader
  • Pay VAT on re‑imported goods after overseas repair or processingTrader
  • Pay VAT on re‑imported goods treated abroadTrader
s.129 Supplies to overseas persons (opens in a new tab) Imprisonment
  • Zero‑rate VAT on qualifying exports to overseas personsTrader
15 other sections in this Part — procedural and definitional
s.117 Interpretation of Part XVI (opens in a new tab)
s.118 Enactments excepted (opens in a new tab)
s.119 Regulations excepted (opens in a new tab)
s.120 EU legislation excepted (opens in a new tab)
s.121 In the Customs (Import Duty) (EU Exit) Regulations 2018, Part...
s.121 Adaptations (opens in a new tab)
s.122 Postal importations by registered persons in the course of business (opens in a new tab)
s.123 Temporary importations (opens in a new tab)
s.124 Reimportation of certain goods by non-taxable persons (opens in a new tab)
s.125 Reimportation of certain goods by taxable persons (opens in a new tab)
s.127 Supplies to export houses (opens in a new tab)
s.128 Export of freight containers (opens in a new tab)
s.132 Supplies to persons departing from Great Britain (opens in a new tab)
s.133 IMPORTATIONS, EXPORTATIONS AND REMOVALS IN RESPECT OF GREAT BRITAIN (opens in a new tab)
s.modifications and exceptions for the application o Modifications and exceptions for the application of returned goods relief
Part 17

FISCAL AND OTHER WAREHOUSING REGIMES

8 of 11 sections shown
s.145 Fiscal warehousing certificates Regulated
  • Include required details on fiscal warehousing certificatesTrader
  • Use correct information in fiscal warehousing certificatesTrader
  • Issue fiscal warehousing certificates with the required informationTrader
s.145 Certificates connected with services in fiscal or other warehousing regimes Regulated
  • Ensure VAT zero‑rating certificates contain the required informationTrader
  • Include required information on VAT zero‑rating certificatesTrader
  • Include required information on zero‑rating certificates for goods in fiscal or warehousing regimesTrader
  • Provide correct information on VAT zero‑rating certificatesTrader
  • Use correct certificate for VAT zero-rating in warehousesTrader
  • Use correct certificate for zero-rated services in VAT warehousesTrader
s.145 VAT invoices relating to services performed in fiscal or other warehousing regimes Regulated
  • Issue specific VAT invoices for services in fiscal warehousingDistributor
  • Issue VAT invoice for zero‑rated services within 30 daysTrader
  • Issue a compliant VAT invoice for warehouse servicesDistributor
  • Issue a VAT invoice for zero‑rated services in fiscal/warehousing regimesTrader
  • Issue VAT zero‑rate invoice for services on warehoused goodsTrader
s.145 Fiscal warehousing regimes Regulated
  • Maintain and update fiscal warehousing records for eligible goodsTrader
  • Record entry and status of goods in fiscal warehouseTrader
  • Record entry of eligible goods in fiscal warehousing registerTrader
s.145 The fiscal warehousing record and stock control Regulated
  • Maintain and provide a fiscal warehousing recordTrader
  • Maintain fiscal warehousing records and facilitate HMRC inspectionsTrader
s.145 Fiscal warehousing transfers in Great Britain Regulated
  • Manage fiscal warehousing transfers and provide required certificationTrader
  • Record and certify fiscal warehousing transfersTrader
s.145 Removal of goods from a fiscal warehousing regime and transfers outside Great Britain Regulated
  • Adjust fiscal warehouse records and notify if transfer/export documents are missingTrader
s.removal of goods from a fiscal warehousing regime Removal of goods from a fiscal warehousing regime and transfers outside Great Britain Regulated
  • Do not release goods from fiscal warehousing without proper VAT documentationTrader
3 other sections in this Part — procedural and definitional
s.interpretation of part xvi(a) Interpretation of Part XVI(A)
s.payment on removal of goods from a fiscal warehous Payment on removal of goods from a fiscal warehousing regime
s.place of supply of goods subject to warehousing re Place of supply of goods subject to warehousing regime
Part 17

MEANS OF TRANSPORT

4 of 11 sections shown
s.147 First entry into service of a means of transport (opens in a new tab) Regulated
  • Determine and record first entry‑into‑service date for new transportTrader
s.148 Notification of the arrival in the United Kingdom of motorised land vehicles and payment of VAT Regulated
  • Notify HMRC of vehicle arrivals and pay due VATResponsible Person
s.148 Notification of acquisition of new ships or new aircraft by non-taxable persons and payment of VAT (opens in a new tab) Regulated
  • Notify HMRC and pay VAT on new ships or aircraftAny Person
  • Notify HMRC of new ship or aircraft acquisition and pay VATAny Person
s.149 Refunds in relation to new means of transport (opens in a new tab) Regulated
  • Claim a VAT refund when selling a new means of transportApplicant
  • Submit VAT refund claim for new means of transport on timeTrader
  • Submit VAT refund claim in writing within the required time windowTrader
  • Submit VAT refund claims for new means of transport within specific windowsApplicant
  • Submit written VAT refund claim within the prescribed windowTrader
7 other sections in this Part — procedural and definitional
s.146 Interpretation of Part XVII (opens in a new tab)
s.150 MEANS OF TRANSPORT (opens in a new tab)
s.151 MEANS OF TRANSPORT (opens in a new tab)
s.152 MEANS OF TRANSPORT (opens in a new tab)
s.153 MEANS OF TRANSPORT (opens in a new tab)
s.154 MEANS OF TRANSPORT (opens in a new tab)
s.155 Supplies of new means of transport to persons departing Northern Ireland for a member State (opens in a new tab)
Part 18

BAD DEBT RELIEF (THE OLD SCHEME)

0 of 8 sections shown
8 other sections in this Part — procedural and definitional
s.156 Interpretation of Part XVIII (opens in a new tab)
s.157 The making of a claim to the Commissioners (opens in a new tab)
s.158 Evidence required of the claimant in support of the claim (opens in a new tab)
s.160 Preservation of documents and records and duty to produce (opens in a new tab)
s.161 Set-off of amounts between the claimant and the debtor (opens in a new tab)
s.162 Determination of outstanding amount of consideration in money (opens in a new tab)
s.163 Repayment of a refund (opens in a new tab)
s.164 Proving in the insolvency in Scotland (opens in a new tab)
Part 19

ADJUSTMENT OF OUTPUT TAX IN RESPECT OF SUPPLIES TO WHICH SECTION 55A (6) OF THE ACT APPLIES

3 of 4 sections shown
s.172 ADJUSTMENT OF OUTPUT TAX IN RESPECT OF SUPPLIES TO WHICH SECTION 55A (6) OF THE ACT APPLIES Regulated
  • Adjust VAT output tax for supplies covered by section 55A(6)Trader
  • Adjust VAT payable for specific suppliesTrader
  • Adjust output VAT in your VAT account as requiredTrader
  • Adjust VAT output tax entries for supplies under section 55A(6)Trader
  • Adjust VAT output tax for qualifying suppliesTrader
  • Adjust your VAT account for output tax adjustmentsTrader
  • Adjust your VAT account for reverse charge suppliesAny Person
  • Make VAT adjustment entries for supplies covered by section 55A(6)Trader
s.172 Adjustment of output tax Regulated
  • Adjust output tax by making a negative entry in your VAT accountTrader
  • Adjust output tax by making a negative VAT entryTrader
  • Adjust your VAT account for reverse charge suppliesAny Person
  • Make a negative VAT entry to adjust output taxTrader
  • Record a negative VAT output‑tax entry to adjust output taxTrader
s.172 Readjustment of output tax Regulated
  • Adjust VAT output tax entries when revising previous entriesTrader
  • Adjust VAT payable entry for output tax changesTrader
  • Adjust VAT payable when you amend a previous output‑tax entryTrader
  • Adjust VAT payable when you re‑adjust output tax for a supplyTrader
  • Record VAT output tax adjustments in your VAT accountTrader
  • Adjust VAT account after correcting a supply entryTrader
  • Adjust VAT output tax entries for the same supplyTrader
  • Adjust your VAT account for corrections to output taxAny Person
  • Adjust your VAT account for payment correctionsAny Person
  • Make VAT adjustment entry for readjusted output taxTrader
  • Record VAT readjustment entry for output taxTrader
1 other section in this Part — procedural and definitional
s.172 Readjustment of output tax
Part 19

BAD DEBT RELIEF (THE NEW SCHEME)

8 of 16 sections shown
s.166 Notice to purchaser of claim Regulated
  • Give purchaser a written notice within 7 days of making a VAT claimTrader
  • Give purchaser written notice of VAT bad‑debt claim within 7 daysTrader
  • Notify customers of VAT bad debt relief claimsApplicant
  • Send written notice to purchaser when you make a VAT bad‑debt claimTrader
  • Send written notice to VAT‑registered customer when claiming a bad‑debt deductionTrader
  • Provide written notice to purchaser when claiming a bad‑debt VAT reliefTrader
  • Send written notice to purchaser when claiming a pre‑2003 VAT bad debtTrader
s.166 The making of a claim to the Commissioners (opens in a new tab) Regulated
  • Claim a VAT refund on your VAT returnApplicant
  • Include correct VAT refund amount on your VAT returnTrader
  • Report VAT refund on your VAT returnTrader
s.167 Evidence required of the claimant in support of the claim (opens in a new tab) Regulated
  • Collect and hold evidence before making a VAT bad debt relief claimApplicant
  • Keep required documents before making a VAT claimTrader
  • Keep required evidence before submitting a VAT bad‑debt claimTrader
s.168 Records required to be kept by the claimant (opens in a new tab) Regulated
  • Keep detailed records for each VAT refund claimTrader
  • Keep detailed records for VAT bad‑debt refund claimsTrader
  • Maintain a 'refunds for bad debts account'Any Person
  • Maintain a 'refunds for bad debts account' for VAT claimsAny Person
s.169 Preservation of documents and records and duty to produce (opens in a new tab) Regulated
  • Keep and produce VAT claim records for 4 yearsApplicant
  • Keep VAT claim documents for 4 years and produce them on requestTrader
s.170 Attribution of payments received under certain credit agreements Regulated
  • Allocate VAT between goods and credit on hire‑purchase paymentsTrader
  • Split interest and goods payments correctly for VAT reportingApplicant
s.170 Attribution of payments (opens in a new tab) Regulated
  • Allocate payments to each supply according to VAT rulesTrader
  • Allocate payment amounts to each VAT supply correctlyTrader
  • Allocate payments to each supply in your VAT recordsTrader
  • Allocate payments to outstanding debts in chronological orderApplicant
  • Allocate received payments to each supply correctlyTrader
s.172 Writing off debts—tour operators margin scheme Regulated
  • Limit amount of bad‑debt write‑offs under tour operators margin schemeTrader
8 other sections in this Part — procedural and definitional
s.165 Interpretation of Part XIX (opens in a new tab)
s.171 Repayment of a refund (opens in a new tab)
s.172 Writing off debts (opens in a new tab)
s.calculation of repayment where reduction in consid Calculation of repayment where reduction in consideration: special accounting schemes
s.the making of a claim to the commissioners: specia The making of a claim to the Commissioners: special accounting schemes
s.time within which a claim must be made Time within which a claim must be made
s.timing and method of repayments: special accountin Timing and method of repayments: special accounting schemes
s.writing off debts—margin schemes Writing off debts—margin schemes
Part 19

REPAYMENT OF INPUT TAX WHERE CLAIM MADE UNDER PART XIX

1 of 4 sections shown
s.172 Repayment of input tax Regulated
  • Adjust VAT account after claiming a repayment of input taxTrader
  • Adjust VAT account for input‑tax repayment claimsTrader
  • Adjust VAT account for repaid input taxTrader
  • Record a negative VAT entry when a repayment claim is madeTrader
  • Record input‑tax repayment correctly in your VAT accountTrader
  • Record negative VAT entry when repaying input taxTrader
  • Record repayment claim as a negative VAT entryTrader
  • Record repayment of input tax in your VAT accountTrader
  • Reduce claimed input tax if you receive a VAT repayment from a supplierTrader
3 other sections in this Part — procedural and definitional
s.172 Restoration of an entitlement to credit for input tax
s.application Application
s.interpretation of part xixa Interpretation of Part XIXA
Part 19

REPAYMENT OF INPUT TAX WHERE CONSIDERATION NOT PAID

2 of 5 sections shown
s.172 Restoration of an entitlement to credit for input tax Regulated
  • Adjust VAT account to restore input tax creditTrader
  • Adjust VAT account to restore input tax credit when you pay for suppliesTrader
  • Adjust VAT account when you later pay for a supply after claiming input tax repaymentTrader
  • Adjust your VAT account when you later pay for a supplyTrader
  • Make VAT account entry for later supply paymentTrader
  • Reclaim VAT when you pay for previously overdue suppliesAny Person
  • Record restored VAT credit when you later pay for a supplyTrader
  • Record VAT entries to restore input tax creditTrader
  • Record VAT input tax repayment restorationTrader
  • Reclaim VAT on late-paid invoices after you finally pay the supplierAny Person
  • Update VAT account to restore input tax credit when you pay outstanding supply costTrader
s.172 Attribution of payments Regulated
  • Apply attribution rules to all payments for VAT purposesTrader
  • Apply attribution rules to determine consideration for suppliesTrader
  • Apply VAT attribution rules to all paymentsTrader
  • Correctly attribute payments to specific VAT suppliesAny Person
3 other sections in this Part — procedural and definitional
s.172 Application
s.172 Interpretation
s.172 Repayment of input tax
Part 20

Repayments to EU traders incurring VAT on goods in Northern Ireland

0 of 13 sections shown
13 other sections in this Part — procedural and definitional
s.184 Application of this Part
s.184 In regulation 173 (interpretation of Part 20) read there as...
s.184 For paragraph (1) of regulation 173B read—
s.184 For paragraph (2) of regulation 173B read—
s.184 In regulation 173C, read “goods or services” in both places...
s.184 For regulation 173E (persons to whom this Part applies), read—...
s.184 In regulation 173F (time when VAT is incurred), read “supply...
s.184 In regulation 173K, read “supply of goods or services” as...
s.184 In regulation 173M— (a) for paragraphs (b) and (c) read—...
s.184 For regulation 173O read— “173O. The nature of the goods...
s.184 In regulation 173W(3), for “section 78 of the Act” read...
s.application of this part Application of this Part
s.repayments to eu traders incurring vat on goods in Repayments to EU traders incurring VAT on goods in Northern Ireland
Part 20

Obligation on Commissioners to forward claims to member States

1 of 1 section shown
s.184 Obligation on Commissioners to forward claims to member States Regulated
Other duties (1) — Crown / regulator
  • HMRC must forward VAT refund claims to EU member statesStatutory regulator
Part 20

REPAYMENTS TO COMMUNITY TRADERS

0 of 28 sections shown
28 other sections in this Part — procedural and definitional
s.173 (1) The VAT referred to in regulation 173A is VAT...
s.173 (1) This regulation applies to VAT charged on the goods...
s.173 (1) This regulation applies where— (a) a claim (“the original...
s.173 Where a claim for repayment of VAT under this Part...
s.173 The supplies or importations referred to in regulation 173J are—...
s.173 In respect of every importation of goods or supply in...
s.173 The fraction referred to in regulation 173M(g) is the fraction...
s.173 Where— (a) any amount has been paid to any person...
s.173 Interpretation of Part XX (opens in a new tab)
s.180 Deduction of bank charges (opens in a new tab)
s.181 Treatment of claim ... (opens in a new tab)
s.184 REPAYMENTS TO COMMUNITY TRADERS (opens in a new tab)
s.contents of a repayment application Contents of a repayment application
s.day by which a claim under this part must be made Day by which a claim under this Part must be made
s.extension of the relevant period by virtue of the Extension of the relevant period by virtue of the making of a request for information or a document
s.extension of the relevant period where more than o Extension of the relevant period where more than one request for information or a document is made in relation to the same VAT
s.interest on late payments Interest on late payments
s.minimum total claim for a repayment period Minimum total claim for a repayment period
s.notification of entitlement to repayment Notification of entitlement to repayment
s.persons to whom this part applies Persons to whom this Part applies
s.relevant period applicable to any vat for which re Relevant period applicable to any VAT for which repayment is claimed
s.repayment period Repayment period
s.repayments of vat Repayments of VAT
s.repayments to community traders REPAYMENTS TO COMMUNITY TRADERS
s.requests for further information or a document Requests for further information or a document
s.requirements for a claim for repayment of vat Requirements for a claim for repayment of VAT
s.time when a repayment of vat must be made Time when a repayment of VAT must be made
s.time when vat is incurred Time when VAT is incurred
Part 21

REPAYMENTS TO TRADERS OUTSIDE THE UNITED KINGDOM

4 of 12 sections shown
s.186 Repayments of VAT (opens in a new tab) Regulated
  • Claim repayment of VAT on imports and UK supplies where no other relief appliesTrader
  • Claim a repayment of VAT for your businessTrader
  • Claim VAT repayment on eligible imports or suppliesTrader
  • Claim VAT repayments on imported goods or UK suppliesTrader
  • Apply for VAT repayment on imports or unschedulable suppliesTrader
  • Claim repayment of VAT on imports or supplies you’re not a VAT‑payerTrader
  • Claim VAT refund on eligible import or supply costsTrader
  • Claim VAT refund on imports and UK supplies when no reliefTrader
  • Claim VAT refunds on imported goods and certain suppliesTrader
  • Claim VAT refunds on imports and qualifying suppliesTrader
s.188 Persons to whom this Part applies (opens in a new tab) Regulated
  • Check reciprocal refund arrangements before claiming VAT refundsTrader
s.191 Method of claiming (opens in a new tab) Regulated
  • Submit required forms and documents when claiming VAT repaymentTrader
  • Submit required VAT repayment claim documentationTrader
  • Submit VAT repayment claim with required documentsTrader
  • Submit VAT repayment claim with required forms and certificatesTrader
s.192 Time within which a claim must be made (opens in a new tab) Regulated
  • Submit VAT refund claims within 6 months and meet minimum thresholdsTrader
  • Submit VAT refund claims within strict deadlines and monetary limitsTrader
  • Submit VAT refund claims within strict time and value limitsTrader
  • Submit VAT refund claim within 6 months of the tax year endTrader
  • Submit VAT repayment claim within 6 monthsTrader
  • Submit VAT repayment claim within 6 months and meet minimum claim amountsTrader
  • Submit VAT repayment claim within the statutory time limitsTrader
8 other sections in this Part — procedural and definitional
s.185 Interpretation of Part XXI (opens in a new tab)
s.187 VAT representatives (opens in a new tab)
s.189 Supplies and importations to which this Part applies (opens in a new tab)
s.190 VAT which will not be repaid (opens in a new tab)
s.193 Deduction of bank charges (opens in a new tab)
s.194 Treatment of claim ... (opens in a new tab)
s.196 False, altered or incorrect claims (opens in a new tab)
s.197 False, altered or incorrect claims (opens in a new tab)
Part 22

REPAYMENT SUPPLEMENT

0 of 2 sections shown
2 other sections in this Part — procedural and definitional
s.198 Computation of period (opens in a new tab)
s.199 Duration of period (opens in a new tab)
Part 23

REFUNDS TO “DO-IT-YOURSELF” BUILDERS

1 of 3 sections shown
s.201 Method and time for making claim (opens in a new tab) Regulated
  • Submit VAT claim for a building within 6 months of completionTrader
  • Submit VAT claim for building within 6 months and provide required evidenceTrader
  • Submit VAT deduction claim for a building within 6 monthsTrader
  • Submit VAT refund claim for a new building or conversionApplicant
2 other sections in this Part — procedural and definitional
s.200 Interpretation of Part XXIII (opens in a new tab)
s.refunds to “do-it-yourself” builders REFUNDS TO “DO-IT-YOURSELF” BUILDERS
Part 24

FLAT-RATE SCHEME FOR FARMERS

6 of 11 sections shown
s.204 Admission to the scheme (opens in a new tab) Regulated
  • Apply for VAT flat‑rate scheme certificationTrader
  • Apply to join the VAT Flat Rate SchemeTrader
s.206 Notification to Commissioners Regulated
  • Notify HMRC if VAT-exempted business turnover exceeds thresholdsAny Person
  • Notify HMRC in writing when VAT‑registration thresholds are metTrader
  • Notify HMRC of high turnover or changes in VAT statusAny Person
  • Notify HMRC when taxable supplies exceed £230,000Trader
  • Notify HMRC when taxable supplies exceed £230,000 or other VAT registration eventsTrader
  • Notify HMRC when taxable supplies exceed £230,000 or registration status changesTrader
  • Notify HMRC when taxable supplies exceed £230,000 or VAT eligibility changesTrader
  • Notify HMRC when VAT thresholds or registration status changeTrader
  • Notify HMRC when your VAT‑taxable turnover exceeds £230,000 or you join a VAT group/divisionTrader
s.208 Further certification (opens in a new tab) Regulated
  • Wait three years before reapplying for a DIY VAT certificateAny Person
s.209 Claims by taxable persons for amounts to be treated as credits for input tax (opens in a new tab) Regulated
  • Claim Flat‑rate Addition input tax credit on VAT returnTrader
  • Claim VAT credit for flat‑rate addition (FRA)Trader
  • Claim VAT credits for purchases from flat-rate farmersTaxable Person
  • Claim VAT credits using Flat-rate Addition (FRA) invoicesTaxable Person
  • Claim VAT input credit for flat‑rate addition and keep proper invoiceTrader
s.210 Duty to keep records (opens in a new tab) Regulated
  • Keep and preserve business and VAT records for 6 yearsAny Person
  • Keep business and invoice records for 6 yearsTrader
  • Keep VAT records and invoices for six yearsTrader
  • Keep VAT records for 6 yearsTrader
  • Maintain and retain VAT records for six yearsTrader
s.211 Production of records (opens in a new tab) Regulated
  • Produce VAT records for HMRC inspection upon demandAny Person
  • Produce VAT records for inspection by HMRCAny Person
  • Provide VAT records for inspection on HMRC requestTrader
  • Provide VAT records to HMRC when requestedTrader
  • Provide VAT records when HMRC requests themTrader
5 other sections in this Part — procedural and definitional
s.202 Interpretation of Part XXIV (opens in a new tab)
s.203 Flat-rate scheme (opens in a new tab)
s.205 Certification (opens in a new tab)
s.206 Cancellation of certificates (opens in a new tab)
s.207 Death, bankruptcy or incapacity of certified person (opens in a new tab)
Part 25

DISTRESS AND DILIGENCE

0 of 3 sections shown
3 other sections in this Part — procedural and definitional
s.212 Distress (opens in a new tab)
s.213 Diligence (opens in a new tab)
s.distress and diligence DISTRESS AND DILIGENCE
Part 26

UK Union and Non-Union Special Accounting Schemes: Registration, Notification of Changes, and Returns

0 of 5 sections shown
5 other sections in this Part — procedural and definitional
s.214 Interpretation (opens in a new tab)
s.215 Registration requests: Non-Union scheme (opens in a new tab)
s.216 Registration requests: Union scheme (opens in a new tab)
s.217 Registration requests: declaration (opens in a new tab)
s.218 Communications with the Commissioners (opens in a new tab)
Part 27

NON-UK UNION AND NON-UNION SPECIAL ACCOUNTING SCHEMES: ADJUSTMENTS, CLAIMS AND ERROR CORRECTION

0 of 5 sections shown
5 other sections in this Part — procedural and definitional
s.219 NON-UK UNION AND NON-UNION SPECIAL ACCOUNTING SCHEMES: ADJUSTMENTS, CLAIMS AND ERROR CORRECTION (opens in a new tab)
s.220 Correction of errors on non-UK and special scheme returns more than 3 years after the date the original return was required to be made (opens in a new tab)
s.221 Claims in respect of overpaid VAT (opens in a new tab)
s.222 Increases or decreases in consideration occurring more than 3 years after the end of the affected tax period (opens in a new tab)
s.223 Scheme participants who are also taxable persons: disapplication of paragraph 17(1) (opens in a new tab)
Schedules

Schedules

5 of 8 shown
s.sch001a Goods in and out of a fiscal warehouse and its... Regulated
  • Fiscal warehousekeeper must keep accurate records of goods movementsAny Person
s.sch001a Specified services performed in a fiscal warehouse It shall accurately... Regulated
  • Keep accurate records of services performed in a fiscal warehouseTrader
s.sch001a Documents relating to transfers and specified services Regulated
  • Keep transfer and export documents in your fiscal warehouse recordsTrader
s.sch001a Procedures where transfers are not completed (a) It shall be... Regulated
  • Adjust records to show removal when transfer certificate is lateTrader
s.sch001a Removals from a fiscal warehousing regime (a) It shall identify... Regulated
  • Keep records identifying removers and HMRC removal documentsAny Person
3 other schedules
s.sch001 CERTIFICATE REQUIRED TO SECURE RELIEF FROM VAT ON PURCHASED OR ACQUIRED GOODS INTENDED TO BE PLACED IN A FISCAL WAREHOUSING REGIME (opens in a new tab)
s.sch001a Miscellaneous (a) It shall incorporate any modifications to the features...
s.sch002 REVOCATIONS (opens in a new tab)
s.133 Northern Ireland: re-importation of goods exported for treatment or process Regulated
  • Pay VAT on goods re‑imported after overseas repair or processingTrader
  • Pay VAT on goods re‑imported to NI after repair abroadTrader
  • Pay VAT on goods re‑imported to Northern Ireland after overseas repairTrader
  • Pay VAT on goods re-imported to Northern Ireland after repair or processingTrader
  • Pay VAT on re‑imported goods after overseas processingTrader
  • Pay VAT on re‑imported goods and retain supporting recordsTrader
  • Pay VAT on re‑imported goods as if treatment done in NITrader
  • Pay VAT on re‑imported goods temporarily exported for repairTrader
s.133 Export of freight containers from Northern Ireland Regulated
  • Apply for zero-rating on freight containers exported from Northern IrelandTrader
s.133 Repayments of import VAT to certain persons Regulated
  • Claim repayment of import VAT correctlyTrader
  • Claim repayment of import VAT you have paidTrader
s.133 Supplies to persons outside the relevant states Regulated
  • Zero‑rate VAT on qualifying exports from Northern IrelandTrader
  • Apply for zero-rating on goods exported from Northern IrelandTrader
s.133 VAT Retail Export Scheme Regulated
  • Apply for zero-rated VAT on goods exported to non-relevant statesTrader
s.133 Supplies to persons taxable in a member State Regulated
  • Zero‑rate eligible EU sales of goods from Northern IrelandTrader
  • Zero‑rate VAT on eligible goods exported from NI to EU customersTrader
  • Apply zero-rating to goods sent from Northern Ireland to EU VAT-registered customersTaxable Person
s.133 Supplies of goods subject to excise duty to persons who are not taxable in a member state Regulated
  • Apply zero‑rate VAT to qualifying excise‑goods suppliesTrader
  • Zero‑rate VAT on excise goods sent from NI to non‑taxable EU customersTrader
  • Zero‑rate VAT on qualifying excise goods supplied to non‑taxable personsTrader
  • Apply for zero-rating on excise goods sent from Northern Ireland to the EUTaxable Person
  • Zero‑rate VAT on excise goods supplied to non‑taxable persons in a member stateTrader
s.133 Entry and exit formalities and use of the internal Community transit procedure in Northern Ireland Regulated
  • Complete customs formalities for goods moving via Northern IrelandTrader
  • Complete customs entry, exit and transit formalities for goods moving through Northern IrelandTrader
  • Complete customs entry, exit and transit formalities for NI tradeTrader
  • Complete customs formalities for goods entering or leaving NITrader
  • Complete customs formalities for goods moving between NI and specific territoriesTrader
50 other provisions
s.078 Trading stamp scheme (opens in a new tab)
s.079 Trading stamp scheme (opens in a new tab)
s.080 Trading stamp scheme (opens in a new tab)
s.130 ... (opens in a new tab)
s.131 IMPORTATIONS, EXPORTATIONS AND REMOVALS IN RESPECT OF GREAT BRITAIN (opens in a new tab)
s.133 (1) The application of Title III, Chapter 2 (guarantee for...
s.133 The application of the Customs Duties (Deferred Payment) Regulations 1976...
s.133 (1) The application of the Union Customs Code in relation...
s.133 (1) The application of the Union Customs Code, the Commission...
s.133 Repayments of import VAT to certain persons
s.133 (1) This regulation applies where— (a) P is a taxable...
s.133 (1) The Commissioners may, on application by any person who...
s.133 The zero-rating provided for by regulation 133F shall be revoked...
s.133 Customs and excise legislation to be applied in Northern Ireland
s.133 (1) Where goods are imported into the United Kingdom by...
s.134 Supplies to persons taxable in another member State (opens in a new tab)
s.135 Supplies of goods subject to excise duty to persons who are not taxable in another member State (opens in a new tab)
s.136 Territories to be treated as excluded from or included in the territory of the European Union and of the member States (opens in a new tab)
s.137 Importations, exportations and removals in respect of Northern Ireland (opens in a new tab)
s.138 Importations, exportations and removals in respect of Northern Ireland (opens in a new tab)
s.139 Importations, exportations and removals in respect of Northern Ireland (opens in a new tab)
s.140 Entry and exit formalities (opens in a new tab)
s.141 Use of the internal Union transit procedure (opens in a new tab)
s.142 Customs and excise legislation to be applied (opens in a new tab)
s.143 Customs and excise legislation to be applied (opens in a new tab)
s.144 Customs and excise legislation to be applied (opens in a new tab)
s.145 Customs and excise legislation to be applied (opens in a new tab)
s.159 Evidence required of the claimant in support of the claim (opens in a new tab)
s.174 ... (opens in a new tab)
s.175 ... (opens in a new tab)
s.176 ... (opens in a new tab)
s.177 ... (opens in a new tab)
s.178 ... (opens in a new tab)
s.179 ... (opens in a new tab)
s.182 Treatment of claim ... (opens in a new tab)
s.183 ... Incorrect claims (opens in a new tab)
s.195 Treatment of claim ... (opens in a new tab)
s.adaptations Adaptations
s.adaptations and exceptions for the application of Adaptations and exceptions for the application of returned goods relief in Northern Ireland
s.additional provision in relation to importations, Additional provision in relation to importations, exportations and removals in respect of Northern Ireland
s.customs and excise legislation to be applied in no Customs and excise legislation to be applied in Northern Ireland
s.enactments excepted Enactments excepted
s.importations, exportations and removals in respect Importations, exportations and removals in respect of Northern Ireland
s.importations, exportations and removals in respect IMPORTATIONS, EXPORTATIONS AND REMOVALS IN RESPECT OF GREAT BRITAIN
s.interpretation Interpretation
s.regulations excepted Regulations excepted
s.scope of territories Scope of territories
s.supplies to persons departing from the relevant st Supplies to persons departing from the relevant states
s.temporary importations into northern ireland Temporary importations into Northern Ireland
s.union customs legislation excepted Union customs legislation excepted

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Connected legislation

The wider family of instruments made under the same parent Act.

Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.