Charging 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.

Businesses and charging VAT
VAT for business - VAT rates, exempt and zero-rated items, when to charge VAT, credit and debit notes, discounts and VAT on offers

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

VAT: private use and self-supply of goods and services
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

VAT: exemption and partial exemption
If some of the goods or services you supply are exempt from VAT this can affect how much VAT you can reclaim on your purchases

VAT: Capital Goods Scheme and capital assets
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: get clearance on the rules for complex transactions
Clarification from HMRC about how VAT law applies in a particular situation, and how to take part in an EU trial for complex cross-border VAT ruling requests

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