UK Statutory Instrument 1995 United Kingdom

Value Added Tax Regulations 1995

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At a glance

Enforced by

HMRC

What's here

808 compliance obligations, 20 practical guides across 4 topics · 31 journeys

Penalty landscape

45 of 808 obligations carry up to 2 years imprisonment. 763 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.

  • Trader 677
  • Any Person 67
  • Applicant 20
  • Taxable Person 17
  • Distributor 14
  • Licence Holder 6
  • Director or Officer 4
  • Landlord 1
  • Responsible Person 1

Plus 1 non-business duty 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.

Relevant guidance

Practical guides for businesses affected by this Act, ordered by how closely they engage with it.

Direct — cites this Act

12 guides

Supporting — topic alignment

6 guides

Mentioned in related content

2 guides
View all 20 guides →

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.

Traders also bound by 219 other Acts (top 5 shown)
Any Person also bound by 749 other Acts (top 5 shown)
Applicants also bound by 146 other Acts (top 5 shown)
Taxable Persons also bound by 3 other Acts
Distributors also bound by 33 other Acts (top 5 shown)
Licence Holders also bound by 50 other Acts (top 5 shown)
Directors and Officers also bound by 224 other Acts (top 5 shown)
Landlords also bound by 70 other Acts (top 5 shown)
Responsible Persons also bound by 56 other Acts (top 5 shown)

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 — PRELIMINARY

s.electronic communication

Electronic communication

  • Use an approved electronic system for VAT communications Trader
  • Use an HMRC‑approved electronic system for all required communications Trader
  • Use an HMRC‑approved electronic system for required communications Trader
  • Use an HMRC‑approved electronic system for VAT communications Trader
  • Use HMRC‑approved electronic system for VAT communications Trader
  • Use approved electronic system with validation for HMRC communications Trader
  • Submit required HMRC communications using an approved electronic system Trader
  • Use an approved electronic system with validation for HMRC communications Trader
  • Use approved electronic systems for VAT communications Any Person
Browse 5 other sections in this Part — procedural / definitional / commencement
s.preliminary

PRELIMINARY

Part II — REGISTRATION AND PROVISIONS FOR SPECIAL CASES

s.005

Registration and notification

  • Notify HMRC of VAT registration and any business changes Trader
  • Notify HMRC of VAT registration and any changes Trader
  • Notify HMRC of VAT registration and changes Trader
  • Notify HMRC of VAT registration, changes and supply status Trader
  • Register for VAT and notify HMRC of business changes Licence Holder
s.006

Transfer of a going concern

  • Notify HMRC and transfer VAT registration when selling a going‑concern Trader
  • Notify HMRC and apply to transfer VAT registration for a going‑concern sale Trader
  • Notify HMRC and register VAT when transferring a going‑concern Trader
  • Notify HMRC and transfer VAT registration when selling a business as a going concern Trader
  • Transfer VAT registration when selling a business as a going concern Trader
s.007

Notice by partnership

  • Deliver required VAT notices as a partnership Trader
  • Ensure all partners take responsibility for VAT notifications Any Person
  • Ensure partnership gives any required VAT notice Trader
  • Ensure partnership gives any VAT‑required notice Trader
  • Ensure partnership gives required VAT notice Trader
  • Give any required VAT notice as a partnership Trader
  • Give any VAT‑required notice and ensure all partners are liable Trader
  • Give any VAT‑required notice on behalf of the partnership Trader
  • Give any VAT‑required notice – partners are jointly liable Trader
  • Give required VAT notices as a partnership Trader
  • Provide any VAT‑required notice for your partnership Trader
  • Ensure VAT notices are signed and submitted correctly for partnerships Any Person
s.008

Representation of club, association or organisation

2 years imprisonment
  • Accept joint responsibility for VAT if you run a club or association Director or Officer
  • Ensure club members jointly comply with VAT obligations Any Person
  • Ensure club officers and members jointly meet VAT obligations Any Person
  • Ensure club officers and members jointly satisfy all VAT duties Any Person
  • Ensure club officers jointly meet all VAT duties Any Person
  • Ensure joint responsibility for VAT compliance in clubs and associations Trader
  • Ensure VAT compliance for clubs, associations or organisations Any Person
  • Ensure VAT compliance – joint responsibility of club officers Any Person
  • Ensure VAT compliance – joint responsibility of club officers and members Any Person
  • Ensure VAT duties are met – joint liability for club officers and members Any Person
  • Ensure VAT obligations are met for your club or association Any Person
  • Establish VAT responsibility for club or association officers Director or Officer
  • Take joint responsibility for your club’s VAT obligations Any Person
s.010

VAT representatives

  • Notify HMRC of VAT representative appointment and any changes Trader
  • Notify HMRC of VAT representative appointment and changes Trader
  • Notify HMRC of your appointment as a VAT representative and keep details up‑to‑date Trader
  • Notify HMRC of your VAT representative appointment and any changes Trader
  • Register and update VAT representative details with HMRC Trader
  • Register as a VAT representative and notify HMRC of changes Any Person
  • Notify HMRC of VAT representative appointment and any changes within 30 days Trader
  • Notify HMRC of your appointment and any changes as a VAT representative Trader
s.011

Notification of intended paragraph 6(2) of Schedule 9ZA supplies by intermediate suppliers

  • Notify HMRC and customer of intended 9ZA supply Trader
  • Notify HMRC and customer of intended Schedule 9ZA (6)(2) supply Trader
  • Notify HMRC and customer of intended Schedule 9ZA supply Trader
  • Notify HMRC and customer of intended Schedule 9ZA VAT treatment Trader
  • Notify HMRC and customers of intentions for intermediate supplies Distributor
  • Notify HMRC and customers of Schedule 9ZA supply Trader
  • Notify HMRC and customer when applying Schedule 9ZA paragraph 6(2) to a supply Trader
  • Notify HMRC and customer when applying Schedule 9ZA paragraph 6(2) VAT treatment Trader
  • Notify HMRC and your customer of intended Schedule 9ZA supply Trader
  • Notify HMRC and your customer of intermediate VAT supplies Distributor
s.012

Notification of intended paragraph 6(3) of Schedule 9ZA supplies by persons belonging in other member States

  • Notify HMRC and the UK buyer of intended VAT deduction supply Trader
  • Notify HMRC and the UK customer before making a Schedule 9ZA supply Trader
  • Notify HMRC and the UK customer before supplying under paragraph 6(3) of Schedule 9ZA Trader
  • Notify HMRC and the UK customer of intended Schedule 9ZA (6‑3) supply Trader
  • Notify HMRC and UK buyer before first invoice for Schedule 9ZA (6‑3) supplies Trader
  • Notify HMRC and UK customer before applying reverse‑charge on supplies Trader
  • Notify HMRC and UK customer before first invoice for Schedule 9ZA supplies Trader
  • Notify HMRC and UK customer before using Schedule 9ZA §6(3) Trader
  • Notify HMRC and UK customer of intended Schedule 9ZA (6‑3) supply Trader
  • Notify HMRC and UK customer of intended Schedule 9ZA supply Trader
  • Notify HMRC and UK customer of intended VAT treatment for cross‑border supplies Trader
  • Notify HMRC and your customer of installed or assembled goods supplies Any Person
  • Notify HMRC and your UK customer when using special VAT treatment for EU supplies Trader
Browse 1 other section in this Part — procedural / definitional / commencement

Part III — VAT INVOICES AND OTHER INVOICING REQUIREMENTS

s.014

Contents of VAT invoice

2 years imprisonment
  • Include required details on every VAT invoice Trader
  • Ensure all required details are included on your VAT invoices Licence Holder
  • Include required details on all VAT invoices Trader
  • Include required information on every VAT invoice Trader
  • Issue VAT invoices with the required details Trader
  • Provide VAT invoices with all required details Trader
s.015

Change of rate, credit notes

  • Issue credit note when VAT rate changes Trader
  • Issue a special credit note if VAT rates change Any Person
  • Issue credit note when VAT rate changes after invoicing Trader
s.016

Retailers' invoices

  • Provide VAT invoice on request of taxable customers Trader
  • Provide a simplified VAT invoice if requested by a business customer Distributor
  • Provide a VAT invoice to business customers upon request Distributor
  • Provide VAT invoice on request and include required details Trader
  • Provide VAT invoice on request for small supplies Trader
  • Provide VAT invoice to taxable customer on request (≤ £250) Trader
  • Issue VAT invoice when a taxable customer asks Trader
  • Provide a VAT invoice on request for small supplies Trader
  • Provide a VAT invoice when a taxable customer asks (≤ £250) Trader
  • Provide VAT invoice on request for low‑value sales Trader
  • Provide VAT invoice on request with required details Trader
  • Provide VAT invoice to taxable customers on request (≤ £250) Trader
  • Provide VAT invoice when requested by taxable customer Trader
s.017

Paragraph 6(9) of Schedule 9ZA supplies to persons belonging in other member States

2 years imprisonment
  • Issue a VAT invoice for specific EU transactions Licence Holder
  • Issue a VAT invoice for supplies to EU member states Licence Holder
  • Issue invoice for intra‑EU supplies Trader
  • Issue proper VAT invoice for intra‑EU supplies Trader
  • Issue VAT invoice for EU supplies Trader
  • Provide a VAT invoice for EU cross‑border supplies Trader
  • Issue an invoice for qualifying EU supplies Trader
  • Issue a VAT invoice for qualifying supplies to EU customers Trader
  • Issue compliant invoice for EU supplies Trader
  • Issue VAT invoice for EU supplies under Schedule 9ZA Trader
  • Issue VAT invoice for specific cross‑border supplies Trader
  • Provide a VAT invoice for qualifying intra‑EU supplies Trader
s.018

Paragraph 6(2) of Schedule 9ZA supplies by intermediate suppliers

  • Issue required invoice for intermediate supplies Trader
  • Issue VAT‑compliant invoice for intermediate supplies Trader
  • Provide a compliant invoice for intermediate supplies Trader
  • Provide an invoice for intermediate supplies under Schedule 9ZA Trader
  • Issue a compliant invoice for Schedule 9ZA (6‑2) supplies Trader
  • Issue a compliant invoice when acting as an intermediate supplier Distributor
  • Issue invoice for intermediate supplies under Schedule 9ZA Trader
  • Issue VAT invoice for intermediate supplies Trader
  • Provide a VAT invoice for intermediate supply goods Distributor
  • Provide invoice for intermediate supplies under Schedule 9ZA Trader
s.019

Paragraph 6(3) of Schedule 9ZA supplies by persons belonging in other member States

  • Get and keep proper VAT invoices from foreign suppliers Any Person
  • Issue an invoice for EU supplies subject to the reverse charge Trader
  • Obtain and keep a compliant invoice from EU suppliers Trader
  • Provide a compliant invoice to UK VAT‑registered customers Trader
  • Provide a compliant VAT invoice to UK customers Trader
  • Provide a VAT invoice for cross-border supplies from EU member states Any Person
  • Receive a compliant VAT invoice for EU cross‑border supplies Trader
  • Give a compliant VAT invoice to UK VAT‑registered customers Trader
  • Provide a compliant invoice for cross‑border supplies Trader
  • Provide a compliant invoice for EU supplies Trader
  • Provide an invoice for outside‑EU supplies within 15 days Trader
  • Provide invoice to UK buyer for VAT‑deduction supplies Trader
s.change of liability: anti-forestalling invoices

Change of liability: anti-forestalling invoices

  • Issue an Anti-forestalling charge invoice for VAT Distributor
  • Issue an Anti-forestalling charge invoice for VAT liability changes Distributor
  • Issue anti‑forestalling charge invoice within 45 days Trader
s.change of rate, supplementary charge invoices

Change of rate, supplementary charge invoices

  • Issue supplementary charge invoice within 45 days Trader
  • Issue a supplementary charge invoice following a VAT rate change Any Person
s.electronic invoicing

Electronic invoicing

  • Get customer acceptance for electronic VAT invoices Trader
s.simplified invoices

Simplified invoices

  • Issue simplified VAT invoice for supplies ≤ £250 Trader
  • Issue simplified VAT invoices for sales up to £250 Trader
  • Issue simplified VAT invoices for supplies ≤ £250 Trader
  • Issue simplified VAT invoice for low‑value supplies Trader
  • Issue simplified VAT invoices for supplies up to £250 Trader
  • Provide simplified VAT invoice for supplies ≤ £250 Trader
s.vat invoices and other invoicing requirements

VAT INVOICES AND OTHER INVOICING REQUIREMENTS

  • Issue and maintain valid VAT invoices Licence Holder
Browse 4 other sections in this Part — procedural / definitional / commencement
s.changes in consideration: debit notes and credit n

Changes in consideration: debit notes and credit notes

s.interpretation of part 3

Interpretation of Part 3

s.retailers' and simplified invoices: exceptions

Retailers' and simplified invoices: exceptions

Part 4A — REVERSE CHARGE SALES STATEMENTS

Browse 4 other sections in this Part — procedural / definitional / commencement
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 4B — PROVISION OF INFORMATION RELATING TO ARRIVALS AND DISPATCHES

Browse 1 other section in this Part — procedural / definitional / commencement
s.interpretation of part 4b

Interpretation of Part 4B

Part IV — EUROPEAN UNION SALES STATEMENTS

Browse 5 other sections in this Part — procedural / definitional / commencement
s.ec sales statements

EC SALES STATEMENTS

s.(unknown)

(unknown)

Part V — ACCOUNTING, PAYMENT AND RECORDS

s.025

Making of returns

  • Submit regular VAT returns to HMRC Any Person
  • Submit VAT returns on time Trader
  • Submit VAT returns on time (including final return) Trader
  • Submit VAT returns to HMRC by the required deadline Any Person
s.026

Accounting for VAT on an acquisition by reference to the value shown on an invoice

2 years imprisonment
  • Account and pay VAT based on invoice value for EU acquisitions Trader
  • Account for and pay VAT on imported goods based on invoice value Trader
  • Account for and pay VAT on imported goods using the invoice amount Trader
  • Account for and pay VAT only on the invoice value Trader
  • Account for VAT based on the value shown on your invoice Any Person
  • Pay VAT only on the amount shown on the invoice for EU acquisitions Trader
  • Pay VAT only on the invoice amount for EU acquisitions Trader
s.027

Supplies under Schedule 4, paragraph 7

  • Report auction or sale and pay VAT within 21 days Trader
  • Report and pay VAT on auction (or deemed) sales within 21 days Trader
  • Report and pay VAT on auction or third‑party sales Trader
  • Report and pay VAT on goods sold through auction or debt recovery Any Person
  • Report and pay VAT on goods sold under Schedule 4 para 7 Trader
  • Report auction or non‑auction sales and pay VAT within 21 days Trader
  • Report auction or sale details and pay VAT within 21 days Trader
  • Report auction sale and pay VAT within 21 days Trader
  • Report auction sales and pay VAT within 21 days Trader
  • Report sale and pay VAT within 21 days for auction or private sales Trader
  • Submit VAT statement and pay tax after auction or sale Trader
  • Submit VAT statement and pay tax for auction sales Trader
  • Submit VAT statement, pay VAT and notify seller within 21 days of auction sale Trader
s.029

Claims for input tax

  • Keep VAT invoices and claim input tax on time Trader
  • Claim input tax on VAT return and retain supporting documents Trader
  • Claim input tax on your VAT return with supporting documents Trader
  • Claim input VAT and keep supporting documents within time limits Trader
  • Claim input VAT and retain supporting documents Trader
  • Claim input VAT on the correct return and retain supporting documents Trader
  • Claim input VAT on time and retain supporting documents Trader
  • Claim input VAT on your VAT return with supporting documents Trader
  • Claim input VAT with required documents and within time limits Trader
  • Claim recoverable VAT and retain supporting documents Trader
  • Claim VAT back on your return and keep supporting evidence Any Person
  • Claim VAT input tax on time and keep required documents Trader
s.030

Persons acting in a representative capacity

  • Comply with VAT duties as a personal representative Any Person
  • Comply with VAT duties for a deceased or incapacitated person’s assets Any Person
  • Comply with VAT duties when acting as a personal representative Any Person
  • Comply with VAT obligations as a personal representative Any Person
  • Continue VAT compliance as a personal representative or liquidator Any Person
  • Fulfill VAT obligations for a deceased or incapacitated person Director or Officer
  • Maintain VAT compliance for deceased or incapacitated business Any Person
  • Continue VAT compliance after death or incapacity Any Person
  • Fulfill VAT duties when acting for a deceased or incapacitated person Director or Officer
s.031

Records

  • Keep all required VAT records Trader
  • Keep and maintain detailed VAT records Taxable Person
  • Keep detailed VAT business and accounting records Taxable Person
  • Keep full VAT records Trader
  • Keep required VAT records Trader
  • Maintain required VAT records Trader
  • Maintain required VAT records for accounting Trader
s.032

The VAT account

  • Keep and maintain a detailed VAT account Trader
  • Keep and maintain a VAT account for each accounting period Trader
  • Maintain a detailed VAT account each accounting period Trader
  • Maintain a VAT account divided by accounting periods Taxable Person
  • Maintain a VAT account for each accounting period Trader
  • Maintain a VAT account split into payable and allowable parts Trader
  • Maintain a VAT account split into payable and allowable portions Trader
  • Maintain a VAT account with payable and allowable sections Trader
  • Set up and maintain a VAT account Taxable Person
s.033

The register of temporary movement of goods to and from other member States

2 years imprisonment
  • Keep a register of goods moved temporarily to or from EU member states Taxable Person
  • Maintain a register of temporary movement of goods to/from EU Trader
  • Maintain a register of temporary movement of goods to/from EU states Trader
  • Maintain a register of temporary movement of goods to/from other EU states Trader
  • Maintain a register of temporary movements of goods to/from EU states Trader
  • Maintain a register of temporary movements of goods to/from other EU states Trader
  • Maintain register of temporary movement of goods Trader
  • Maintain register of temporary movement of goods to/from EU Trader
s.036

Notification of acquisition of goods subject to excise duty by non-taxable persons and payment of VAT

  • Notify HMRC and pay VAT on excise‑goods you acquire Any Person
  • Notify HMRC and pay VAT on imported excise goods Any Person
  • Notify HMRC of excise‑duty goods acquisition and pay VAT Trader
  • Notify HMRC of excise‑goods acquisition and pay the VAT Trader
  • Notify HMRC of excise goods acquisition and pay VAT Any Person
  • Notify HMRC of excise‑goods acquisition and pay VAT due Trader
  • Notify HMRC of excise goods purchase and pay VAT Any Person
  • Notify HMRC of non‑taxable excise‑goods acquisition and pay VAT Any Person
  • Notify HMRC of non‑VAT‑registered acquisition of excise goods and pay VAT Trader
  • Notify HMRC of non‑VAT‑registered purchases of excise goods and pay the VAT Any Person
s.037

Claims for credit for, or repayment of, overstated or overpaid VAT

  • Provide evidence and calculations when claiming a VAT refund Applicant
  • Submit written claim for VAT credit or repayment Trader
  • Submit written claim for VAT overpayment or overstatement Trader
  • Submit written VAT credit/repayment claim to HMRC Trader
  • Submit written VAT credit/repayment claim with supporting evidence Trader
  • Submit written VAT over‑payment claim to HMRC Trader
  • Submit written VAT overpayment claim to HMRC Trader
  • Submit written VAT over‑payment claim with supporting evidence Trader
  • Submit written VAT overpayment claim with supporting evidence Trader
  • Submit written VAT repayment claim with supporting evidence Trader
s.039

Calculation of returns

  • Calculate and complete VAT return boxes correctly Trader
  • Calculate and complete your VAT return correctly Trader
  • Calculate and enter correct figures on your VAT return Any Person
  • Calculate and submit accurate VAT return figures Trader
  • Calculate and submit VAT return amounts correctly Trader
  • Calculate VAT return amounts correctly Trader
  • Calculate VAT return boxes correctly Trader
  • Complete VAT return boxes correctly for each accounting period Trader
  • Complete your VAT return with correct box amounts Trader
  • Enter correct amounts in VAT return boxes Trader
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

2 years imprisonment
  • Account for and pay VAT at the duty point for certain goods Trader
  • Account for and pay VAT on dutiable goods before the duty point Trader
  • Account for and pay VAT on dutiable goods supplied before the duty point Trader
  • Account for and pay VAT on goods supplied before the duty point Trader
  • Account for and pay VAT using the duty point for dutiable goods Trader
  • Account for and pay VAT when supply occurs before duty point Trader
  • Account for and pay VAT when supply precedes the duty point Trader
  • Account for VAT on dutiable goods by reference to the duty point Taxable Person
s.042

Accounting for VAT on the removal of goods

  • Account correctly for VAT on removed goods Trader
  • Account for VAT correctly on removal of goods Trader
  • Account for VAT correctly on removed goods Trader
  • Account for VAT on goods removed to/from NI and EU Trader
  • Account for VAT on goods removed to/from NI and the EU Trader
  • Account for VAT on removed goods correctly Trader
  • Account for VAT when moving goods between Northern Ireland and EU Trader
  • Record VAT correctly for removed goods Trader
  • Record VAT on removed goods correctly Trader
s.043

Goods removed from warehousing regime

  • Pay VAT on goods removed from a warehousing regime on the correct deadline Trader
  • Pay VAT on removed warehouse goods by the specified deadline Trader
s.adjustments where a supply becomes, or ceases to b

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)

  • Adjust VAT account entries when supply status changes Trader
  • Adjust VAT accounts for price changes in reverse-charge supplies Trader
  • Adjust VAT accounts when a supply changes its missing‑trader fraud status Trader
  • Adjust VAT accounts when a supply’s status changes for missing‑trader fraud Trader
  • Adjust VAT accounts when a supply’s tax status changes Trader
  • Adjust VAT accounts when a supply’s VAT status changes Trader
  • Adjust VAT records when a supply starts or stops being covered by section 55A(6) Trader
  • Adjust VAT records when a supply’s tax status changes Trader
  • Record VAT adjustments when a supply’s status changes Trader
  • Record VAT adjustments when a supply’s status under section 55A(6) changes Trader
  • Record VAT adjustments when a supply’s tax status changes Trader
s.election not to be exempt

Election not to be exempt

  • Elect not to be VAT exempt and notify HMRC Trader
  • Notify HMRC if you choose not to be VAT‑exempt Trader
  • Notify HMRC if you elect not to be VAT exempt Trader
  • Notify HMRC if you elect not to claim VAT exemption Trader
  • Notify HMRC of election not to be exempt from digital records Trader
  • Notify HMRC of election not to be exempt from VAT Trader
  • Notify HMRC of election not to be VAT exempt (or withdrawal) Trader
  • Notify HMRC of your election or withdrawal of VAT exemption Trader
  • Notify HMRC to elect not to be VAT exempt Trader
  • Notify HMRC to opt out of VAT exemption for specific supplies Trader
  • Notify HMRC if you choose not to claim VAT exemption Trader
s.recording and keeping of information in electronic

Recording and keeping of information in electronic form

  • Keep and maintain digital VAT records Taxable Person
  • Keep and maintain digital VAT records using compatible software Taxable Person
  • Keep and maintain VAT records electronically Trader
  • Maintain an electronic VAT account Trader
  • Maintain an electronic VAT account with required details Trader
  • Maintain electronic VAT records Trader
  • Maintain electronic VAT records and submit them on time Trader
  • Maintain electronic VAT records as required Trader
  • Maintain electronic VAT records (electronic account) Trader
  • Maintain electronic VAT records in approved software Trader
  • Maintain electronic VAT records using approved software Trader
Browse 9 other sections in this Part — procedural / definitional / commencement
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 VA — REIMBURSEMENT ARRANGEMENTS

s.production of records

Production of records

  • Produce VAT records for inspection upon notice from HMRC Applicant
  • Produce VAT records when requested by HMRC Applicant
  • Provide requested VAT records to HMRC Trader
  • Provide requested VAT records to HMRC when issued a notice Trader
  • Provide requested VAT records to HMRC when notified Trader
  • Provide required VAT records when HMRC requests them Trader
s.records

Records

  • Keep detailed records of VAT reimbursements to consumers Applicant
  • Keep records of all consumer reimbursements Trader
  • Keep records of consumer reimbursements Trader
  • Maintain records of consumer reimbursements Trader
s.reimbursement arrangements—general

Reimbursement arrangements—general

  • Ensure reimbursement arrangements meet required VAT provisions Trader
s.reimbursement arrangements made before 11th februa

Reimbursement arrangements made before 11th February 1998

  • Add required provisions and undertakings to pre‑1998 reimbursement arrangements Trader
  • Update historic VAT reimbursement arrangements by 11 March 1998 Applicant
  • Update pre‑1998 reimbursement arrangements by 11 March 1998 Trader
  • Update pre‑1998 VAT reimbursement arrangements Trader
  • Update pre‑1998 VAT reimbursement arrangements by 11 Mar 1998 Trader
  • Update pre-1998 VAT reimbursement plans to meet current standards Applicant
  • Amend pre‑1998 reimbursement arrangements to include required provisions Trader
  • Update pre‑1998 VAT reimbursement arrangements by 11 March 1998 Trader
s.repayments to the commissioners notifications and

Repayments to the Commissioners Notifications and repayments to the Commissioners

  • Notify HMRC and repay any VAT due within 14 days Trader
  • Notify HMRC and repay any VAT over‑payment within 14 days Trader
  • Notify HMRC and repay any VAT you’re required to within 14 days Trader
  • Repay VAT and notify HMRC within 14 days after 90‑day period Trader
  • Repay VAT to HMRC and notify them of specific circumstances Applicant
  • Repay VAT to HMRC and notify them within 14 days Trader
  • Repay VAT to HMRC and notify within 14 days Trader
  • Repay VAT to HMRC and provide notifications within specific deadlines Applicant
  • Repay VAT to HMRC and send required notification Trader
  • Repay VAT to HMRC and send required notification within 14 days Trader
  • Repay VAT to HMRC within 14 days and notify them Trader
  • Repay VAT to HMRC within 14 days and send required notice Trader
s.undertakings

Undertakings

  • Give written undertakings and reimburse consumers promptly Trader
  • Provide written undertaking and reimburse consumers within 90 days Trader
  • Provide written undertakings and reimburse consumers promptly Trader
  • Provide written undertakings and reimburse consumers within 90 days Trader
  • Provide written undertakings and repay VAT reimbursements on time Trader
  • Submit written undertakings and reimburse consumers within 90 days Trader
  • Submit written undertakings and repay VAT reimbursements as required Trader
  • Submit written undertakings to HMRC and reimburse consumers within 90 days Trader
  • Provide written undertakings and repay VAT refunds as required Trader
  • Give written undertaking and reimburse consumers within 90 days Trader
  • Submit written undertakings and repay VAT claims to consumers Trader
  • Provide written undertakings when claiming VAT reimbursement Applicant
Browse 2 other sections in this Part — procedural / definitional / commencement
s.interpretation of part va

Interpretation of Part VA

s.reimbursement arrangements—provisions to be includ

Reimbursement arrangements—provisions to be included

Part VI — PAYMENTS ON ACCOUNT

Browse 6 other sections in this Part — procedural / definitional / commencement
s.payments on account

Payments on Account

Part VII — ANNUAL ACCOUNTING

s.052

Admission to the scheme

  • Comply with VAT annual accounting scheme rules Trader
  • Comply with VAT annual accounting scheme thresholds and reporting Trader
  • Notify HMRC within 30 days if your turnover will exceed £1.6 million Any Person
  • Comply with eligibility and reporting rules for the VAT accounting scheme Trader
s.053

Admission to the scheme

2 years imprisonment
  • Monitor VAT scheme limits, notify HMRC and file final return if limits are exceeded Trader
  • Monitor turnover and notify HMRC if you exceed the VAT Annual Accounting limit Any Person
  • Maintain VAT scheme accounting and file final return when it ends Trader
  • Notify HMRC and file final VAT return if you exceed the scheme limit Trader
  • Submit final VAT return and pay VAT when leaving the annual accounting scheme Trader
s.054

Admission to the scheme

2 years imprisonment
  • Comply with conditions of VAT scheme authorisation Trader
  • Notify HMRC if your VAT turnover will exceed £1.6 million Trader
  • Comply with VAT scheme rules and notify HMRC if supplies exceed £1.6 million Trader
s.055

Admission to the scheme

  • File a final VAT return and pay any outstanding VAT when authorisation ends Trader
  • Notify HMRC and submit final returns when leaving the VAT Cash Accounting Scheme Any Person
  • Submit final VAT return and pay any outstanding VAT when leaving the scheme Trader
  • Submit final VAT return and pay any outstanding VAT when you leave the scheme Trader
  • Submit final VAT return and pay any VAT due when leaving the scheme Trader
Browse 2 other sections in this Part — procedural / definitional / commencement

Part VIIA — FLAT-RATE SCHEME FOR SMALL BUSINESSES

s.admission to scheme

Admission to scheme

  • Check you meet the eligibility criteria before applying for the VAT scheme Trader
  • Ensure eligibility to join VAT accounting scheme Trader
  • Ensure your business meets the eligibility criteria for a VAT scheme Trader
  • Meet eligibility criteria for VAT scheme admission Trader
  • Meet eligibility criteria for VAT scheme authorisation Trader
  • Meet eligibility criteria to join VAT scheme Trader
s.appropriate percentage

Appropriate percentage

  • Apply the correct flat‑rate VAT percentage Trader
  • Apply the correct flat‑rate VAT percentage each accounting period Trader
s.method of accounting

Method of accounting

  • Calculate and pay VAT using flat‑rate percentage Trader
  • Calculate VAT as a flat‑rate percentage of turnover Trader
  • Calculate VAT as a percentage of turnover for flat‑rate traders Trader
  • Calculate VAT due as a flat‑rate percentage of turnover Trader
  • Calculate VAT using flat‑rate percentage Trader
s.notification

Notification

  • Notify HMRC of changes to your VAT Flat Rate Scheme percentage Trader
s.self-supply on withdrawal from scheme

Self-supply on withdrawal from scheme

  • Account for VAT on capital goods when leaving flat‑rate scheme Trader
s.withdrawal from the scheme

Withdrawal from the scheme

  • Monitor turnover and activities to stay within flat‑rate VAT scheme Trader
  • Monitor turnover and withdraw from flat‑rate VAT scheme when ineligible Trader
Browse 15 other sections in this Part — procedural / definitional / commencement
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.determining relevant turnover

Determining relevant turnover

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 VIII — CASH ACCOUNTING

s.064

Withdrawal from the scheme

  • Account for VAT when leaving a special VAT scheme Any Person
  • Stop VAT scheme and pay correct VAT when withdrawn Trader
  • Withdraw from VAT scheme and pay VAT due on cessation Trader
s.065

Accounting

  • Account for VAT and retain supporting invoices Trader
  • Account for and pay VAT on time and keep records for 6 years Trader
  • Account for VAT and keep supporting invoices for 6 years Trader
  • Account for VAT and keep supporting records Trader
  • Account for VAT and retain supporting documents Trader
  • Account for VAT and retain supporting invoices and receipts Trader
  • Account for VAT, pay on time and keep supporting invoices for 6 years Trader
  • Pay VAT on time and retain supporting invoices Trader
  • Account for and keep VAT records for six years Trader
  • Account for VAT and maintain payment records Any Person
  • Account for VAT and maintain records for the Cash Accounting Scheme Any Person
  • Account for VAT and retain invoices for six years Trader
  • Account for VAT and retain invoices/receipts for six years Trader
Browse 9 other sections in this Part — procedural / definitional / commencement
s.cash accounting

CASH ACCOUNTING

Part IX — SUPPLIES BY RETAILERS

s.072

Ceasing to use a scheme

  • Notify HMRC before leaving a retail VAT scheme Distributor
  • Notify HMRC before stopping a VAT accounting scheme Trader
  • Notify HMRC before stopping a VAT scheme Trader
s.075

Change in VAT

2 years imprisonment
  • Adjust retail VAT scheme following tax rate changes Distributor
  • Adjust VAT retail schemes following a change in tax rates Distributor
  • Adjust VAT scheme compliance when rates change Trader
  • Adjust VAT scheme when tax rates change Trader
  • Adjust VAT scheme when the rate changes Trader
  • Adjust VAT scheme when VAT rates change Trader
  • Adjust your VAT scheme when rates change Trader
  • Adjust your VAT scheme when the VAT rate changes Trader
  • Adjust your VAT scheme when VAT rates change Trader
  • Implement HMRC‑directed steps when VAT rates change Trader
Browse 9 other sections in this Part — procedural / definitional / commencement
s.retail schemes

Retail schemes

Part X — TRADING STAMPS

Browse 5 other sections in this Part — procedural / definitional / commencement

Part XI — TIME OF SUPPLY AND TIME OF ACQUISITION

s.081

Goods for private use and free supplies of services

2 years imprisonment
  • Account for free services and private‑use goods in the correct VAT period Trader
  • Account for certain free services and private‑use goods at period end Trader
  • Account for VAT on private‑use goods and free services at period end Trader
s.083

Time of acquisition

  • Ensure EU acquisition invoices meet prescribed requirements Trader
  • Ensure EU acquisition invoices meet UK regulatory standards Distributor
  • Ensure intra‑EU invoices meet legal and format rules Trader
  • Issue EU acquisition invoices under the supplier’s law Trader
  • Issue EU‑member‑state‑compliant invoice for cross‑border acquisitions Trader
  • Issue or obtain compliant EU acquisition invoices Trader
  • Use a compliant EU‑member‑state invoice for acquisition timing Trader
  • Use a compliant invoice for cross‑border VAT acquisitions Trader
s.085

Leases treated as supplies of goods

2 years imprisonment
  • Issue detailed VAT invoices for lease payments and treat each payment as a separate supply Landlord
  • Issue detailed VAT invoices for lease payments Trader
  • Issue VAT invoices for lease payments with required details Trader
s.088

Supplier’s goods in possession of buyer

  • Account for VAT and issue invoice when goods are appropriated Trader
  • Issue VAT invoice within 14 days of buyer appropriating goods Trader
  • Issue VAT invoice within 14 days of buyer taking goods Trader
s.089

Retention payments

  • Account for VAT on retained contract payments Trader
  • Account for VAT on retained payments at the correct time Trader
s.091

Royalties and similar payments

  • Account for VAT on each royalty or similar payment Trader
  • Treat each royalty payment as a separate VAT‑taxable supply Trader
s.092

Supplies of services by barristers and advocates

  • Determine VAT supply date for barrister/advocate services Trader
  • Account for VAT at the earliest of fee receipt, invoice or cessation Trader
  • Account for VAT on barrister/advocate services at the earliest of payment, invoice or cessation Trader
s.093

Supplies in the construction industry

2 years imprisonment
  • Account for VAT at the correct time on construction supplies Trader
  • Account for VAT each time you receive payment or issue an invoice on construction contracts Trader
  • Account for VAT on construction services at the correct time Trader
s.goods supplied by persons outside the united kingd

Goods supplied by persons outside the United Kingdom

  • Account for VAT when goods from outside the UK are paid for or removed Trader
Browse 6 other sections in this Part — procedural / definitional / commencement
s.time of supply and time of acquisition

TIME OF SUPPLY AND TIME OF ACQUISITION

Part XII — VALUATION OF ACQUISITIONS

Browse 2 other sections in this Part — procedural / definitional / commencement

Part XIII — PLACE OF SUPPLY

s.098

Distance sales from Northern Ireland to the EU

  • Notify HMRC before making distance sales from Northern Ireland to the EU Any Person
  • Notify HMRC before making NI‑EU distance sales Trader
  • Notify HMRC of distance‑sale option and provide supporting evidence Trader
  • Notify HMRC of option for NI‑EU distance sales Trader
  • Notify HMRC of option for NI‑EU distance sales and provide evidence Trader
  • Notify HMRC of VAT option for NI‑EU distance sales Trader
  • Notify HMRC of your NI‑EU distance‑sale VAT option Trader
  • Notify HMRC of your VAT option for NI‑EU distance sales Trader

Part XIV — INPUT TAX AND PARTIAL EXEMPTION

s.101

Attribution of input tax to taxable supplies

  • Calculate and attribute input tax to taxable supplies Trader
  • Calculate and attribute input tax to taxable supplies each VAT period Trader
  • Attribute input tax to taxable supplies for each VAT period Trader
  • Calculate and attribute VAT input tax to taxable supplies Taxable Person
  • Correctly calculate and attribute input tax to taxable supplies Trader
s.103

Attribution of input tax to foreign and specified supplies

  • Calculate and attribute input tax on imported goods and services Trader
  • Allocate input tax on imported goods to taxable supplies proportionally Trader
  • Allocate input tax to taxable foreign and specified supplies Trader
  • Allocate input VAT to taxable foreign and specified supplies Trader
  • Attribute input tax on foreign and specified supplies to taxable supplies Trader
  • Attribute input VAT to taxable supplies correctly Trader
  • Attribute input tax to taxable supplies for foreign and specified goods/services Trader
  • Attribute input tax on imported goods to taxable foreign supplies Trader
  • Calculate and attribute VAT on goods and services used for foreign supplies Taxable Person
s.attribution of input tax incurred on services and

Attribution of input tax incurred on services and related goods used to make financial supplies

  • Allocate input tax on mixed‑use services to taxable supplies Trader
  • Apportion input VAT on specified services used for financial supplies Trader
  • Apportion VAT on professional services used for incidental financial supplies Taxable Person
s.attribution of input tax to investment gold

Attribution of input tax to investment gold

2 years imprisonment
  • Calculate and claim input tax credit for investment gold correctly Trader
  • Allocate input tax to investment gold correctly Trader
  • Attribute input VAT correctly to investment‑gold supplies Trader
  • Attribute input VAT to investment gold supplies and keep records Trader
  • Calculate and claim VAT on costs related to investment gold Taxable Person
Browse 12 other sections in this Part — procedural / definitional / commencement
s.adjustment of attribution

Adjustment of attribution

s.input tax and partial exemption

INPUT TAX AND PARTIAL EXEMPTION

Part 15A — GOODS USED FOR NON-BUSINESS PURPOSES DURING THEIR ECONOMIC LIFE

Browse 7 other sections in this Part — procedural / definitional / commencement
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 XV — ADJUSTMENTS TO THE DEDUCTION OF INPUT TAXON CAPITAL ITEMS

s.115

Method of adjustment

2 years imprisonment
  • Adjust VAT deductions for high-value capital items Trader
  • Adjust VAT deductions for high-value capital items (Capital Goods Scheme) Trader
  • Adjust and report input‑tax deductions for capital items Trader
  • Adjust and report VAT on capital items when usage changes Trader
  • Adjust input tax when taxable use of a capital item changes Trader
  • Adjust VAT input tax deductions when use of capital items changes Trader
  • Adjust VAT input tax on capital items and report the change Trader
  • Adjust VAT input tax on capital items when their taxable use changes Trader
  • Adjust VAT input tax on capital items when usage changes Trader
  • Adjust VAT input tax on capital items when use changes Trader
  • Adjust VAT input tax when use of a capital item changes Trader
  • Adjust VAT on capital items when taxable use changes Trader
  • Adjust VAT on capital items when usage changes Trader
s.116

Ascertainment of taxable use of a capital item

  • Determine taxable use of capital items for VAT input tax Trader
  • Calculate and record taxable use of capital items for VAT Trader
  • Calculate and record taxable use of each capital item Trader
  • Calculate taxable use of capital items for VAT input tax Trader
Browse 4 other sections in this Part — procedural / definitional / commencement
s.adjustments to the deduction of input taxon capita

ADJUSTMENTS TO THE DEDUCTION OF INPUT TAXON CAPITAL ITEMS

Part 16B — Northern Ireland fiscal and other Northern Ireland warehousing regimes

Browse 8 other sections in this Part — procedural / definitional / commencement
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 XVI — IMPORTATIONS, EXPORTATIONS AND REMOVALS IN RESPECT OF GREAT BRITAIN

s.126

Reimportation of goods exported for treatment or process

2 years imprisonment
  • Pay VAT on goods re-imported after processing or repair abroad Any Person
  • Pay VAT on goods re-imported after treatment or process abroad Trader
  • Pay VAT on re‑imported goods after overseas repair or processing Trader
  • Pay VAT on re‑imported goods treated abroad Trader
s.repayment of import vat to certain taxable persons

Repayment of import VAT to certain taxable persons

  • Record negative VAT entry to claim repayment of import VAT Trader
  • Record repayment of import VAT in your VAT account Trader
Browse 17 other sections in this Part — procedural / definitional / commencement
s.importations, exportations and removals in respect

IMPORTATIONS, EXPORTATIONS AND REMOVALS IN RESPECT OF GREAT BRITAIN

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

s.certificates connected with services in fiscal or

Certificates connected with services in fiscal or other warehousing regimes

  • Ensure VAT zero‑rating certificates contain required information Trader
  • Ensure VAT zero‑rating certificates contain the required information Trader
  • Ensure zero‑rating certificates contain required information Trader
  • Ensure zero‑rating certificates contain the prescribed information Trader
  • Include required information on VAT zero‑rating certificates Trader
  • Include required information on zero‑rating certificates for goods in fiscal or warehousing regimes Trader
  • Provide correct information on VAT zero‑rating certificates Trader
  • Use correct certificate for VAT zero-rating in warehouses Trader
  • Use correct certificate for zero-rated services in VAT warehouses Trader
  • Ensure VAT zero‑rating certificate includes required information Trader
s.fiscal warehousing certificates

Fiscal warehousing certificates

  • Include required details on fiscal warehousing certificates Trader
  • Include required information on fiscal warehousing certificates Trader
  • Issue fiscal warehousing certificates with required information Trader
  • Use correct information in fiscal warehousing certificates Trader
  • Issue fiscal warehousing certificates with the required information Trader
s.fiscal warehousing regimes

Fiscal warehousing regimes

  • Maintain and update fiscal warehousing records for eligible goods Trader
  • Record entries of goods into fiscal warehouses Trader
  • Record entry and status of goods in fiscal warehouse Trader
  • Record entry of eligible goods in fiscal warehouse Trader
  • Record entry of eligible goods in fiscal warehouse record Trader
  • Record entry of eligible goods in fiscal warehousing record Trader
  • Record entry of eligible goods in fiscal warehousing register Trader
  • Record entry of eligible goods into a fiscal warehouse Trader
  • Record entry of eligible goods into fiscal warehouse Trader
  • Record entry of goods in a fiscal warehouse Trader
  • Record entry of goods into fiscal warehouse Trader
s.fiscal warehousing transfers in great britain

Fiscal warehousing transfers in Great Britain

  • Manage fiscal warehousing transfers and provide required certification Trader
  • Record and certify fiscal warehousing transfers Trader
s.the fiscal warehousing record and stock control

The fiscal warehousing record and stock control

  • Keep and provide a fiscal warehousing record Trader
  • Maintain and provide a fiscal warehousing record Trader
  • Maintain and provide fiscal warehousing records Trader
  • Maintain fiscal warehousing records and facilitate HMRC inspections Trader
s.vat invoices relating to services performed in fis

VAT invoices relating to services performed in fiscal or other warehousing regimes

  • Issue specific VAT invoices for services in fiscal warehousing Distributor
  • Issue VAT invoice for services on goods in fiscal/warehousing schemes Trader
  • Issue VAT invoice for services under fiscal warehousing regime Trader
  • Issue VAT invoice for zero‑rated services within 30 days Trader
  • Issue a compliant VAT invoice for warehouse services Distributor
  • Issue a VAT invoice for services under fiscal/warehousing regimes Trader
  • Issue a VAT invoice for zero‑rated services in fiscal/warehousing regimes Trader
  • Issue VAT invoice for services on goods fiscal warehousing regimes Trader
  • Issue VAT invoice for services on goods in fiscal or warehousing regimes Trader
  • Issue VAT invoice for services on goods in fiscal/warehousing regimes Trader
  • Issue VAT invoice for services on warehoused goods Trader
  • Issue VAT invoice for zero‑rated services in fiscal warehousing Trader
  • Issue VAT zero‑rate invoice for services on warehoused goods Trader
Browse 4 other sections in this Part — procedural / definitional / commencement
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

s.removal of goods from a fiscal warehousing regime

Removal of goods from a fiscal warehousing regime and transfers outside Great Britain

Part XVII — MEANS OF TRANSPORT

s.149

Refunds in relation to new means of transport

  • Claim a VAT refund when selling a new means of transport Applicant
  • Submit VAT refund claim for new means of transport on time Trader
  • Submit VAT refund claim for new transport on time Trader
  • Submit VAT refund claim in writing within prescribed window Trader
  • Submit VAT refund claim in writing within required time window Trader
  • Submit VAT refund claim in writing within the allowed timeframe Trader
  • Submit VAT refund claim in writing within the allowed time window Trader
  • Submit VAT refund claim in writing within the correct time window Trader
  • Submit VAT refund claim in writing within the required time window Trader
  • Submit VAT refund claim in writing within the required window Trader
  • Submit VAT refund claim in writing within the set time window Trader
  • Submit VAT refund claims for new means of transport within specific windows Applicant
  • Submit written VAT refund claim within the prescribed window Trader
s.notification of the arrival in the united kingdom

Notification of the arrival in the United Kingdom of motorised land vehicles and payment of VAT

  • Notify HMRC of vehicle arrivals and pay due VAT Responsible Person
Browse 7 other sections in this Part — procedural / definitional / commencement

Part XVIII — BAD DEBT RELIEF (THE OLD SCHEME)

s.160

Preservation of documents and records and duty to produce

2 years imprisonment
  • Keep and produce VAT records and documents Applicant
  • Keep and produce VAT records for HMRC inspection Applicant
  • Keep VAT records and make them available to HMRC Trader
  • Keep VAT records and produce them on HMRC request Trader
  • Keep VAT records and provide them to HMRC on request Trader
  • Keep VAT records for 6 years and provide them on request Trader
  • Keep VAT records for at least 6 years and produce them on request Trader
  • Keep VAT records for at least 6 years and provide them on HMRC request Trader
  • Keep VAT records for at least six years and provide them on request Trader
  • Keep VAT records for six years and produce them on request Trader
  • Keep VAT records for six years and provide them on request Trader
Browse 8 other sections in this Part — procedural / definitional / commencement

Part 19C — ADJUSTMENT OF OUTPUT TAX IN RESPECT OF SUPPLIES TO WHICH SECTION 55A (6) OF THE ACT APPLIES

s.adjustment of output tax

Adjustment of output tax

  • Adjust output tax by making a negative entry Trader
  • Adjust output tax by making a negative entry in your VAT account Trader
  • Adjust output tax by making a negative VAT entry Trader
  • Adjust output tax with a negative entry in your VAT account Trader
  • Adjust output tax with a negative VAT entry Trader
  • Adjust your VAT account for reverse charge supplies Any Person
  • Make a negative VAT entry to adjust output tax Trader
  • Record a negative VAT output‑tax entry to adjust output tax Trader
s.adjustment of output tax in respect of supplies to

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

  • Adjust VAT output tax for supplies covered by section 55A(6) Trader
  • Adjust VAT payable for specific supplies Trader
  • Adjust output VAT in your VAT account as required Trader
  • Adjust VAT output tax entries for supplies under section 55A(6) Trader
  • Adjust VAT output tax for qualifying supplies Trader
  • Adjust your VAT account for output tax adjustments Trader
  • Adjust your VAT account for reverse charge supplies Any Person
  • Make VAT adjustment entries for supplies covered by section 55A(6) Trader
s.readjustment of output tax

Readjustment of output tax

  • Adjust VAT output tax entries when revising previous entries Trader
  • Adjust VAT output tax entry for same supply Trader
  • Adjust VAT payable entry for output tax changes Trader
  • Adjust VAT payable for readjusted output tax Trader
  • Adjust VAT payable when you amend a previous output‑tax entry Trader
  • Adjust VAT payable when you readjust output tax Trader
  • Adjust VAT payable when you re‑adjust output tax for a supply Trader
  • Record VAT output tax adjustments in your VAT account Trader
  • Adjust VAT account after correcting a supply entry Trader
  • Adjust VAT output tax entries for the same supply Trader
  • Adjust your VAT account for corrections to output tax Any Person
  • Adjust your VAT account for payment corrections Any Person
  • Make VAT adjustment entry for readjusted output tax Trader
  • Record VAT readjustment entry for output tax Trader

Part XIX — BAD DEBT RELIEF (THE NEW SCHEME)

s.166

The making of a claim to the Commissioners

  • Claim a VAT refund on your VAT return Applicant
  • Claim VAT refund on your VAT return Trader
  • Claim VAT refunds in your VAT return Trader
  • Claim VAT refunds on your VAT return Trader
  • Include correct VAT refund amount on your VAT return Trader
  • Include VAT refund amount on your VAT return Trader
  • Report VAT refund on your VAT return Trader
s.167

Evidence required of the claimant in support of the claim

  • Collect and hold evidence before making a VAT bad debt relief claim Applicant
  • Keep proper evidence before making a VAT claim Trader
  • Keep required documents before making a VAT claim Trader
  • Keep required evidence before making a VAT bad‑debt claim Trader
  • Keep required evidence before making a VAT claim Trader
  • Keep required evidence before submitting a VAT bad‑debt claim Trader
  • Keep required evidence before submitting a VAT claim Trader
  • Keep required records before making a VAT claim Trader
  • Keep required VAT evidence before making a claim Trader
  • Keep required VAT records before making a claim Trader
s.168

Records required to be kept by the claimant

  • Keep detailed records for each VAT claim Trader
  • Keep detailed records for each VAT refund claim Trader
  • Keep detailed records for VAT bad debt claims Trader
  • Keep detailed records for VAT bad‑debt refund claims Trader
  • Keep detailed records for VAT refund claims Trader
  • Keep detailed records of VAT bad‑debt claims Trader
  • Keep detailed records of VAT refund claims Trader
  • Maintain a 'refunds for bad debts account' Any Person
  • Maintain a 'refunds for bad debts account' for VAT claims Any Person
  • Maintain detailed records for VAT refund claims Trader
s.169

Preservation of documents and records and duty to produce

  • Keep and produce VAT claim records for 4 years Applicant
  • Keep VAT claim documents for 4 years and produce them on request Trader
  • Keep VAT claim documents for 4 years and provide them on request Trader
  • Keep VAT claim records for 4 years and produce them on request Trader
  • Keep VAT claim records for 4 years and provide them on request Trader
s.170

Attribution of payments

  • Allocate payments to each supply according to VAT rules Trader
  • Allocate payment amounts to each VAT supply correctly Trader
  • Allocate payments to each supply in your VAT records Trader
  • Allocate payments to outstanding debts in chronological order Applicant
  • Allocate received payments to each supply correctly Trader
s.attribution of payments received under certain cre

Attribution of payments received under certain credit agreements

  • Allocate VAT between goods and credit on hire‑purchase payments Trader
  • Split interest and goods payments correctly for VAT reporting Applicant
s.notice to purchaser of claim

Notice to purchaser of claim

  • Give purchaser a written notice within 7 days of making a VAT claim Trader
  • Give purchaser written notice of VAT bad‑debt claim Trader
  • Give purchaser written notice of VAT bad‑debt claim within 7 days Trader
  • Notify customers of VAT bad debt relief claims Applicant
  • Provide notice to purchaser when claiming a bad‑debt VAT deduction Trader
  • Send written notice to purchaser when claiming a VAT bad debt Trader
  • Send written notice to purchaser when you make a VAT bad‑debt claim Trader
  • Send written notice to VAT‑registered customer when claiming a bad‑debt deduction Trader
  • Give purchaser a written notice of VAT bad‑debt claim Trader
  • Provide written notice to purchaser when claiming a bad‑debt VAT relief Trader
  • Send purchaser written notice of VAT claim within 7 days Trader
  • Send written notice to purchaser when claiming a pre‑2003 VAT bad debt Trader
s.writing off debts—tour operators margin scheme

Writing off debts—tour operators margin scheme

  • Limit amount of bad‑debt write‑offs under tour operators margin scheme Trader
Browse 8 other sections in this Part — procedural / definitional / commencement
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 XIXA — REPAYMENT OF INPUT TAX WHERE CLAIM MADE UNDER PART XIX

s.repayment of input tax

Repayment of input tax

  • Adjust VAT account after claiming a repayment of input tax Trader
  • Adjust VAT account for input‑tax repayment Trader
  • Adjust VAT account for input‑tax repayment claims Trader
  • Adjust VAT account for repaid input tax Trader
  • Adjust VAT account for repayment claims Trader
  • Record a negative VAT entry when a repayment claim is made Trader
  • Record input‑tax repayment correctly in your VAT account Trader
  • Record negative VAT entry when repaying input tax Trader
  • Record repayment claim as a negative VAT entry Trader
  • Record repayment of input tax in VAT account Trader
  • Record repayment of input tax in your VAT account Trader
  • Reduce claimed input tax if you receive a VAT repayment from a supplier Trader
Browse 2 other sections in this Part — procedural / definitional / commencement
s.application

Application

s.interpretation of part xixa

Interpretation of Part XIXA

Part XIXB — REPAYMENT OF INPUT TAX WHERE CONSIDERATION NOT PAID

s.attribution of payments

Attribution of payments

  • Apply attribution rules to all payments for VAT purposes Trader
  • Apply attribution rules to determine consideration for supplies Trader
  • Apply VAT attribution rules to all payments Trader
  • Correctly attribute payments to specific VAT supplies Any Person
s.restoration of an entitlement to credit for input

Restoration of an entitlement to credit for input tax

  • Adjust VAT account to restore input tax credit Trader
  • Adjust VAT account to restore input tax credit when you pay for supplies Trader
  • Adjust VAT account when you later pay for a supply Trader
  • Adjust VAT account when you later pay for a supply after claiming input tax repayment Trader
  • Adjust your VAT account when you later pay for a supply Trader
  • Make VAT account entry for later supply payment Trader
  • Reclaim VAT when you pay for previously overdue supplies Any Person
  • Record restoration of VAT credit when you pay for a supply Trader
  • Record restored VAT credit when you later pay for a supply Trader
  • Record VAT entries to restore input tax credit Trader
  • Record VAT input tax repayment restoration Trader
  • Update VAT account when you later pay for a supply Trader
  • Reclaim VAT on late-paid invoices after you finally pay the supplier Any Person
  • Update VAT account to restore input tax credit when you pay outstanding supply cost Trader

Part 20A — Repayments to EU traders incurring VAT on goods in Northern Ireland

Browse 2 other sections in this Part — procedural / definitional / commencement
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 20B — Obligation on Commissioners to forward claims to member States

s.obligation on commissioners to forward claims to m

Obligation on Commissioners to forward claims to member States

Other duties (1) — Crown / regulator
  • HMRC must forward VAT refund claims to EU member states Statutory regulator

Part XX — REPAYMENTS TO COMMUNITY TRADERS

Browse 28 other sections in this Part — procedural / definitional / commencement
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 XXI — REPAYMENTS TO TRADERS OUTSIDE THE UNITED KINGDOM

s.186

Repayments of VAT

  • Claim repayment of VAT on imports and UK supplies where no other relief applies Trader
  • Claim a repayment of VAT for your business Trader
  • Claim VAT repayment on eligible imports or supplies Trader
  • Claim VAT repayments on imported goods or UK supplies Trader
  • Apply for VAT repayment on imports and supplies Trader
  • Apply for VAT repayment on imports or unschedulable supplies Trader
  • Claim repayment of VAT on imports or supplies you’re not a VAT‑payer Trader
  • Claim VAT refund on eligible import or supply costs Trader
  • Claim VAT refund on imports and UK supplies when no relief Trader
  • Claim VAT refunds on eligible imports and supplies Trader
  • Claim VAT refunds on imported goods and certain supplies Trader
  • Claim VAT refunds on imports and qualifying supplies Trader
s.191

Method of claiming

  • Submit complete VAT repayment claim with required certificates Trader
  • Submit complete VAT repayment claim with required evidence Trader
  • Submit full VAT repayment claim with required certificates Trader
  • Submit required documents when claiming a VAT repayment Trader
  • Submit required forms and documents to claim VAT repayment Trader
  • Submit required forms and documents when claiming VAT repayment Trader
  • Submit required VAT repayment claim documentation Trader
  • Submit VAT repayment claim with required documents Trader
  • Submit VAT repayment claim with required forms and certificates Trader
  • Submit VAT repayment claim with required forms and evidence Trader
  • Submit VAT repayment claim with required status and evidence Any Person
s.192

Time within which a claim must be made

  • Make VAT deduction claim within 6 months and meet minimum amounts Trader
  • Make VAT reclaim claims within 6 months and meet minimum claim amounts Trader
  • Submit VAT claim within 6‑month deadline and meet minimum claim amounts Trader
  • Submit VAT refund claims within 6 months and meet minimum thresholds Trader
  • Submit VAT refund claims within strict deadlines and monetary limits Trader
  • Submit VAT refund claims within strict time and value limits Trader
  • Submit VAT refund claim within 6 months of the tax year end Trader
  • Submit VAT repayment claim within 6 months Trader
  • Submit VAT repayment claim within 6 months and meet minimum claim amounts Trader
  • Submit VAT repayment claim within 6 months and meet minimum thresholds Trader
  • Submit VAT repayment claim within the statutory time limits Trader
Browse 9 other sections in this Part — procedural / definitional / commencement

Part XXII — REPAYMENT SUPPLEMENT

Browse 2 other sections in this Part — procedural / definitional / commencement

Part XXIII — REFUNDS TO “DO-IT-YOURSELF” BUILDERS

s.201

Method and time for making claim

  • Submit VAT building claim within 6 months of completion Trader
  • Submit VAT claim for a building within 6 months of completion Trader
  • Submit VAT claim for building within 6 months Trader
  • Submit VAT claim for building within 6 months and provide required evidence Trader
  • Submit VAT claim for building within 6 months of completion Trader
  • Submit VAT deduction claim for a building within 6 months Trader
  • Submit VAT refund claim for a new building or conversion Applicant
Browse 2 other sections in this Part — procedural / definitional / commencement
s.refunds to “do-it-yourself” builders

REFUNDS TO “DO-IT-YOURSELF” BUILDERS

Part XXIV — FLAT-RATE SCHEME FOR FARMERS

s.204

Admission to the scheme

  • Apply for flat‑rate VAT scheme certification Trader
  • Apply for VAT flat‑rate scheme certification Trader
  • Apply to join the VAT Flat Rate Scheme Trader
s.209

Claims by taxable persons for amounts to be treated as credits for input tax

  • Claim Flat‑rate Addition credit on your VAT return Trader
  • Claim Flat‑rate Addition input tax credit on VAT return Trader
  • Claim VAT credit for Flat‑rate Addition and retain proper invoice Trader
  • Claim VAT credit for flat‑rate addition (FRA) Trader
  • Claim VAT credits for purchases from flat-rate farmers Taxable Person
  • Claim VAT credits using Flat-rate Addition (FRA) invoices Taxable Person
  • Claim VAT input credit for flat‑rate addition and keep proper invoice Trader
s.210

Duty to keep records

2 years imprisonment
  • Keep and preserve business and VAT records for 6 years Any Person
  • Keep and retain VAT records for six years Trader
  • Keep business and invoice records for 6 years Trader
  • Keep VAT records and invoices for six years Trader
  • Keep VAT records for 6 years Trader
  • Keep VAT records for at least 6 years Trader
  • Keep VAT records for six years Trader
  • Maintain and retain VAT records for six years Trader
s.211

Production of records

  • Produce VAT records for HMRC inspection upon demand Any Person
  • Produce VAT records for inspection by HMRC Any Person
  • Provide VAT records for inspection on HMRC request Trader
  • Provide VAT records to HMRC on demand Trader
  • Provide VAT records to HMRC on request Trader
  • Provide VAT records to HMRC when requested Trader
  • Provide VAT records when HMRC requests them Trader
s.notification to commissioners

Notification to Commissioners

2 years imprisonment
  • Notify HMRC if VAT-exempted business turnover exceeds thresholds Any Person
  • Notify HMRC in writing when VAT‑registration thresholds are met Trader
  • Notify HMRC of high turnover or changes in VAT status Any Person
  • Notify HMRC when taxable supplies exceed £230,000 Trader
  • Notify HMRC when taxable supplies exceed £230,000 or group status changes Trader
  • Notify HMRC when taxable supplies exceed £230,000 or other VAT registration events Trader
  • Notify HMRC when taxable supplies exceed £230,000 or registration status changes Trader
  • Notify HMRC when taxable supplies exceed £230,000 or VAT eligibility changes Trader
  • Notify HMRC when taxable supplies exceed £230,000 or VAT status changes Trader
  • Notify HMRC when VAT registration thresholds are met Trader
  • Notify HMRC when VAT thresholds or registration status change Trader
  • Notify HMRC when VAT turnover exceeds £230,000 or registration status changes Trader
  • Notify HMRC when your VAT‑taxable turnover exceeds £230,000 or you join a VAT group/division Trader
Browse 5 other sections in this Part — procedural / definitional / commencement

Part XXV — DISTRESS AND DILIGENCE

Browse 3 other sections in this Part — procedural / definitional / commencement
s.distress and diligence

DISTRESS AND DILIGENCE

Part 26 — UK Union and Non-Union Special Accounting Schemes: Registration, Notification of Changes, and Returns

Browse 5 other sections in this Part — procedural / definitional / commencement

Part 27 — NON-UK UNION AND NON-UNION SPECIAL ACCOUNTING SCHEMES: ADJUSTMENTS, CLAIMS AND ERROR CORRECTION

Browse 5 other sections in this Part — procedural / definitional / commencement

Schedules

Browse 2 other Schedules — structural / supplementary

Other sections — not classified into a Part

These sections exist in the Act but the contents-of-Parts walker did not place them under a Part. Likely amendments or sections inserted out of the original Part structure.

s.135

Supplies of goods subject to excise duty to persons who are not taxable in another member State

2 years imprisonment
  • Charge VAT on excise goods sold to non‑taxable persons Trader
  • Account for VAT on excise goods sold to non‑taxable EU customers Trader
  • Account for VAT on excise goods supplied to non‑taxable persons Trader
  • Account for VAT on excise‑goods supplied to non‑taxable persons abroad Trader
  • Account for VAT on excise goods supplied to non‑taxable persons in other EU states Trader
  • Charge and pay UK VAT on excise goods sold to non‑taxable persons in another Member State Trader
  • Charge UK VAT on excise goods supplied to non‑taxable people abroad Trader
  • Charge VAT on excise goods supplied to non‑taxable persons in other EU states Trader
  • Apply correct VAT on excise goods to non‑taxable EU customers Trader
  • Charge UK VAT on excise goods sold to non‑taxable EU customers Trader
  • Keep evidence for VAT on excise goods supplied to non‑taxable persons abroad Trader
  • Account for VAT on excise goods sold to non-taxable persons in other EU states Any Person
s.entry and exit formalities and use of the internal

Entry and exit formalities and use of the internal Community transit procedure in Northern Ireland

  • Complete customs formalities for goods entering or exiting NI Trader
  • Complete customs formalities for goods moving via Northern Ireland Trader
  • Complete required customs formalities for goods moving via Northern Ireland Trader
  • Complete customs entry, exit and transit formalities for goods moving through Northern Ireland Trader
  • Complete customs entry, exit and transit formalities for goods moving via Northern Ireland Trader
  • Complete customs entry, exit and transit formalities for NI trade Trader
  • Complete customs formalities for goods entering or leaving NI Trader
  • Complete customs formalities for goods moving between NI and specific territories Trader
  • Complete customs formalities for goods moving through Northern Ireland Trader
s.export of freight containers from northern ireland

Export of freight containers from Northern Ireland

  • Apply for zero-rating on freight containers exported from Northern Ireland Trader
s.northern ireland: re-importation of goods exported

Northern Ireland: re-importation of goods exported for treatment or process

2 years imprisonment
  • Pay VAT on goods re‑imported after overseas repair or processing Trader
  • Pay VAT on goods re‑imported to NI after repair abroad Trader
  • Pay VAT on goods re‑imported to Northern Ireland after overseas repair Trader
  • Pay VAT on goods re-imported to Northern Ireland after repair or processing Trader
  • Pay VAT on re‑imported goods after overseas processing Trader
  • Pay VAT on re‑imported goods after overseas repair or processing Trader
  • Pay VAT on re‑imported goods and retain supporting records Trader
  • Pay VAT on re‑imported goods as if treatment done in NI Trader
  • Pay VAT on re‑imported goods temporarily exported for repair Trader
s.repayments of import vat to certain persons

Repayments of import VAT to certain persons

  • Claim repayment of import VAT correctly Trader
  • Claim repayment of import VAT you have paid Trader
s.supplies of goods subject to excise duty to person

Supplies of goods subject to excise duty to persons who are not taxable in a member state

2 years imprisonment
  • Apply zero‑rate VAT to qualifying excise‑goods supplies Trader
  • Zero‑rate VAT on excise goods exported from NI to non‑taxable EU customers Trader
  • Zero‑rate VAT on excise goods sent from NI to non‑taxable EU customers Trader
  • Zero‑rate VAT on excise goods supplied to non‑taxable EU customers Trader
  • Zero‑rate VAT on qualifying excise goods supplied to non‑taxable persons Trader
  • Apply for zero-rating on excise goods sent from Northern Ireland to the EU Taxable Person
  • Apply zero‑rate VAT on eligible excise goods supplies to non‑taxable EU customers Trader
  • Zero‑rate VAT on excise goods supplied to non‑taxable persons in a member state Trader
s.supplies to persons outside the relevant states

Supplies to persons outside the relevant states

2 years imprisonment
  • Zero‑rate VAT on qualifying exports from Northern Ireland Trader
  • Apply for zero-rating on goods exported from Northern Ireland Trader
s.supplies to persons taxable in a member state

Supplies to persons taxable in a member State

  • Zero‑rate eligible EU sales of goods from Northern Ireland Trader
  • Zero‑rate VAT on eligible goods exported from NI to EU customers Trader
  • Apply zero-rating to goods sent from Northern Ireland to EU VAT-registered customers Taxable Person
s.vat retail export scheme

VAT Retail Export Scheme

  • Apply for zero-rated VAT on goods exported to non-relevant states Trader
Browse 23 other unclassified sections
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.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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Enforcement and responsible bodies

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HMRC

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

parent Act

These instruments amend, apply, or refer to this Act. They may not all create direct business obligations.

Made under

Value Added Tax Act 1994 1994 Primary Act

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