- 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.
16 other provisions — procedural and definitional
s.001
Citation, commencement and effect
s.002
Amendment of the Value Added Tax Regulations 1995
s.003
In regulation 55A, after paragraph (3) insert—
s.004
In regulation 55D, for “55H and 55JB” substitute “55H, 55JB...
s.005
In regulation 55H— (a) at the beginning of paragraph (1),...
s.006
In regulation 55JB, at the beginning of paragraph (3), for...
s.007
After regulation 55K insert— Appropriate percentage for limited-cost traders (1) This regulation applies for determining the appropriate percentage to...
s.008
In regulation 55N— (a) at the beginning of paragraph (1)...
Help complying
Guvnor’s practical routes through this instrument.
Choosing the right VAT scheme
Compare VAT schemes and choose the best one for your business. This learning path takes you through the three main VAT schemes …
Join the VAT Flat Rate Scheme
How to join the Flat Rate Scheme and calculate your VAT using a fixed percentage of turnover. Includes eligibility criteria, flat rate …
Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.