| Guvnor

Enforced by: HMRC
Status: In Force

What it defines

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

0 of 2 sections shown

2 other sections in this Part — procedural and definitional

s.001 Citation and commencement

s.002 Amendment

Part 2

INVOICING

0 of 14 sections shown

14 other sections in this Part — procedural and definitional

s.003 INVOICING

s.004 INVOICING

s.005 INVOICING

s.006 INVOICING

s.007 INVOICING

s.008 INVOICING

s.009 INVOICING

s.010 INVOICING

s.011 INVOICING

s.012 INVOICING

s.013 INVOICING

s.014 INVOICING

s.015 INVOICING

s.016 INVOICING

Part 3

FLAT-RATE SCHEME FOR SMALL BUSINESSES

0 of 4 sections shown

4 other sections in this Part — procedural and definitional

s.017 FLAT-RATE SCHEME FOR SMALL BUSINESSES

s.018 FLAT-RATE SCHEME FOR SMALL BUSINESSES

s.019 FLAT-RATE SCHEME FOR SMALL BUSINESSES

s.020 FLAT-RATE SCHEME FOR SMALL BUSINESSES

Part 4

PARTIAL EXEMPTION

0 of 1 section shown

1 other section in this Part — procedural and definitional

s.021 PARTIAL EXEMPTION

Part 5

BAD DEBT RELIEF

0 of 2 sections shown

2 other sections in this Part — procedural and definitional

s.022 BAD DEBT RELIEF

s.023 BAD DEBT RELIEF

Help complying

Guvnor’s practical routes through this instrument.

VAT compliance checklist

Quick reference checklist for ongoing VAT compliance. For VAT-registered businesses who know the basics but want a quick reference for returns, invoices, …

VAT compliance for retailers

Complete VAT guidance for retail businesses. Covers pricing rules, retail schemes for calculating VAT, invoicing requirements, and submitting returns. Designed for VAT-registered …

VAT compliance for construction

Construction-specific VAT guidance including the domestic reverse charge. Essential for subcontractors and main contractors to understand when the reverse charge applies, how …

1 more guide that reference this instrument

VAT invoice requirements

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