Charging or reclaiming VAT

Please note: VAT guidance from HM Revenue & Customs can be found on the GOV.UK website. We provide links to the key information below.

Charge, reclaim and record VAT
How to charge VAT, calculate VAT, VAT rates, reclaim VAT on business expenses, keep digital records, sign up for Making Tax Digital for VAT

VAT: costs or disbursements passed to customers
How to account for VAT if you make supplies to your customers, and you pay certain costs that you pass on when you invoice them

VAT: instalments, deposits, credit sales
How and when to account for VAT if you offer your customers different payment methods, like instalments and deposits, and how to reclaim VAT you've paid on your purchases

Private use and self-supply of goods and services for VAT
VAT due if you make private use of goods or services, and what to do if you use things that you make or buy as stock in your business

VAT: self billing arrangements
How to set up a self-billing arrangement between a VAT-registered customer and their supplier, and the conditions that have to be met

The Capital Goods Scheme for VAT
Use the Capital Goods Scheme if you reclaim VAT on expensive land, property or computer equipment

VAT: lost, stolen, damaged or destroyed goods
How you should account for VAT on goods that are lost, stolen, damaged or destroyed

VAT: part-exchanges, barters and set-offs
How to account for VAT on goods that you give away, exchange or offset

Claim VAT refunds in Northern Ireland or the EU, if you're established in Northern Ireland or in the EU
How Northern Ireland and EU businesses can claim refunds of VAT incurred on goods in the EU and Northern Ireland using the EU VAT refund system