Looking for ICAEW guidance on VAT? Find the latest updates and expert analysis at our VAT hub.
Some resources that we link to may pre-date the latest amendments to the relevant tax regulations. While these links contain useful information, please treat them with appropriate caution.
Displaying 1-19 of 19 results
VAT schemes
- Website
- 14 Dec 2023
- GOV.UK
Information on the voluntary VAT schemes which exist to simplify the way some VAT-registered businesses calculate and account for VAT to HMRC.
VAT penalties and interest
- Website
- 04 Jan 2023
- GOV.UK
Information from HMRC on penalties and interest which may apply when VAT Returns are submitted late, or when VAT or penalties are paid late.
Declaring goods and paying tax when using a Freeport customs site
- Website
- 20 Sep 2021
- HMRC
Guidance for businesses on how to declare goods brought in or removed from a customs site, moved between different customs sites, moved with the same site, and when goods and services can be zero-rated for VAT.
VAT rates in the EU
- Website
- 01 Jan 2020
- European Commission
Information from the European Commission on the different VAT rates that apply in respective EU Member States.
VAT forms
- Website
- 18 Sep 2019
- GOV.UK
Access the range forms which HMRC produces for a wide range of purposes.
Revenue and Customs Briefs
- Website
- 18 Sep 2019
- GOV.UK
HMRC issues several briefing documents each year, most of which relate to VAT. These are normally published to advise changes in legislation or HMRC policy.
VAT manuals for HMRC staff
- Website
- 18 Sep 2019
- GOV.UK
Access internal VAT guidance from HMRC, prepared for its staff.
VAT Notice 700/22: Making Tax Digital for VAT
- Website
- 13 Jul 2018
- HMRC
Updated guidance on digital record keeping and returns. It explains the digital records that businesses must keep, ways to record transactions digitally in certain special circumstances, what counts as compatible software, and gives examples of when digital links are required.
Making Tax Digital for VAT hub
- Website
- 13 Jul 2018
- HMRC
Collection of practical guides for agents and businesses, including how to find compatible software and apply for an exemption.
HMRC email updates, videos and webinars for Making Tax Digital
- Website
- 31 May 2018
- HMRC
Help and support from HMRC on MTD for Income Tax and VAT, aimed at both agents and businesses.
Charities: detailed guidance notes on how the tax system operates
- Website
- 13 Mar 2018
- HMRC
HMRC guidance on the direct tax obligations of charities, VAT and reliefs or exemptions available. Sections cover Gift Aid, Payroll Giving, donating land, buildings, shares or securities, claims, and audits.
VAT Information Exchange System (VIES)
- Website
- 13 Feb 2018
- European Commission
Useful online tool for checking the validity of EU VAT numbers. The service is provided by the European Commission and uses data supplied by member states.
VAT on GOV.UK
- Website
- 13 Feb 2018
- GOV.UK
Extensive collection of HMRC guidance on rates, thresholds, managing VAT and VAT returns. Contains specific guidance for builders, car dealers, importers and tour operators.
VAT registration thresholds
- Website
- 13 Feb 2018
- GOV.UK
Current and historical thresholds for VAT and VAT accounting schemes.
Overview of Making Tax Digital
- Website
- 13 Jul 2017
- HMRC
Policy paper explaining the foundations of MTD, with links to research reports and further guidance on MTD for VAT, income tax and corporation tax.
A survey of the UK tax system
- Website
- 23 Nov 2016
- Institute for Fiscal Studies
A document providing an overview of the UK tax system, describing how each of the main taxes works and setting them in historical context.
Tables of time limits
- Website
- 11 Mar 2016
- HMRC
Table of time limits from the Compliance Handbook, HMRC's Internal Manual, covering a range of taxes from corporation tax to VAT.
VAT rates on different goods and services
- Website
- 04 Feb 2014
- GOV.UK
A list of goods and services showing which rates of VAT apply and which items are exempt or outside the scope of VAT.
Displaying 1-19 of 19 results
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