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Management of investments, portfolios, funds, 'wrapper' products and related services: contents. Section 47 3 applies in this way in all cases where agents act in their own name in relation to international services. It applies to services being supplied both to and from the UK. If you make supplies of arranging or facilitating a supply of services, see Place of supply of services VAT Notice A. But, in many cases, these items do not qualify to be treated as disbursements for VAT purposes.
For more information see the VAT: costs or disbursements passed to customers guide. If these costs have been incurred by suppliers in the course of making their own supply to their clients, then they must be included in the value of those supplies when VAT is calculated. But, if you merely pay amounts to third parties as the agent of your client and debit your client with the precise amounts paid out, then you may be able to treat them as disbursements for VAT purposes, and exclude these amounts when you calculate any VAT due on your main supply to your client.
You may treat a payment to a third party as a disbursement for VAT purposes if all the following conditions are met:. All these conditions must be satisfied before you can treat a payment as a disbursement for VAT purposes.
If you treat a payment for a standard-rated supply as a disbursement for VAT purposes, you may not reclaim input tax on the supply because it has not been made to you.
Your client may also be prevented from doing so because the client does not hold a valid VAT invoice. If you treat a payment as a disbursement for VAT purposes then you must keep evidence such as an order form or a copy invoice , to allow you to show that you were entitled to exclude the payment from the value of your own supply to your principal. You must also be able to show that you did not reclaim input tax on the supply by the third party.
The following are examples of supplies which might, for accounting purposes, be charged or itemised separately, but which cannot be treated as disbursements for VAT purposes:.
The service for which the charge is made is supplied by the bank to the solicitor rather than to the client. A solicitor pays a fee for a personal search of official records such as a Land Registry, in order to extract information needed to advise a client. The solicitor cannot treat the search fee as a disbursement for VAT purposes.
The fee is charged for the supply of access to the official record and it is the solicitor, rather than the client, who receives that supply. The solicitor must account for output tax on the full value of the supply. Where a solicitor pays a fee for a postal search, this may be treated as a disbursement since the solicitor merely obtains a document on behalf of the client. The client will normally need to use the document for their own purposes, such as to obtain a loan.
The consultant cannot treat the air fare as a disbursement for VAT purposes. The supply by the airline is a supply to the consultant, not to the client. The consultant must account for output tax on the full value of this supply.
A private function is held at a restaurant. The customer pays for the food, drink and other facilities provided, and also agree to meet the costs of any overtime payments to the staff. The restaurant cannot treat the overtime payments as disbursements for VAT purposes.
The supply by the staff is made to the restaurant, not to the customer. The staff costs are part of the value of the supply by the restaurant and VAT is due on the full amount. A manufacturer makes a separate charge to a customer for royalty or licence fees, which were incurred in making a supply to the customer. The manufacturer cannot treat the royalty or licence fees as disbursements for VAT purposes.
The manufacturer must account for output tax on the full value of the supply, including the royalty or licence fees. The arrangements in this paragraph apply if auctioneers offer goods for sale as an agent for the seller.
As an auctioneer, if you issue an invoice for the goods in your own name, then the goods are treated as supplied to you by the vendor and from you to the buyer. The normal place of supply and liability rules apply to the supplies you make as an auctioneer.
If you act only as a selling agent then your services are normally standard-rated if the place of supply is the UK. But, if you make a separate charge for providing or arranging services such as packing and exporting the goods to a country outside the UK, then those services may be zero-rated under VAT Act , Schedule 8, Group 7, item 2 a. As an auctioneer, you may also be asked to arrange sales of goods in the satisfaction of a debt for example, under a court order. If the debtor is a registered person and the goods are part of the business assets, you must account for VAT using the procedure set out in paragraph But, you must meet the conditions set out in VAT Notice export of goods from the UK , which require you to obtain and hold valid proof of export as described in that notice.
If you obtain a fiche or hard copy of data from a source such as Companies House, the item you obtain should be regarded as a piece of information rather than a tangible object. When you recharge the search fee to your customer, you may treat it as a disbursement and outside the scope of VAT, provided you pass on the information without analysis or comment, and all the conditions outlined in paragraph This paragraph deals with the arrangements debt collectors enter into for the legal recovery of debts.
The amounts you pay to solicitors for Court fees may be treated as disbursements made on behalf of the creditor, which are outside the scope of VAT. Any amount you recover from debtors for such fees, and retain, may then be regarded as reimbursement of the amounts disbursed and outside the scope of VAT.
Where solicitors charge you VAT for their services, there are only 2 options open to you, you may choose:. You must account for output tax on all such amounts in the normal way. This treatment will not apply if you have received an assignment of debts. An equitable or legal assignment of the debts to you, whether in whole or in part, is an exempt supply of services to you, and the collection by you of such debts is outside the scope of VAT. You may render yourself liable to a civil penalty if you fail to notify any of these changes within the prescribed time limit.
In certain situations you have to cancel your registration. These can include selling or closing your business, or when you stop making taxable supplies. You may be liable to a civil penalty if you fail to notify any of the changes within the prescribed time limit.
Some of the changes require written confirmation, but some may be made via the VAT online service - see Changes to your VAT registration details. If you do not apply to include an additional member in the VAT group at the correct time, HMRC will only allow a period of retrospection in very exceptional circumstances.
It is not possible to re-allocate a previously held VAT registration number to a group registration or a VAT group registration number to a former group member on disbanding the group. A corporate body organised in divisions may be registered for VAT as such. The corporate body must sign an approval letter before becoming so registered.
If you do not meet the terms of that approval at any time, you must inform the VAT Registration Service. The Service has the authority to cancel the divisional registration and restrict the corporate body to a single registration. A change of circumstances may mean that transfer between these registers is appropriate. If you had a place of business or an agent in both countries at the time you were registered, you must give notification of any major change in the functions carried out at either address.
If a taxable person dies, or becomes bankrupt or incapacitated or a company goes into liquidation or receivership , and the business run by that person is then carried on by a personal representative, HMRC will allow that personal representative to be treated as the same taxable person. This will apply until such time as another person is registered in respect of the taxable supplies concerned, or, in the case of incapacity, the person concerned is able to continue with their business.
The person who carries on the business is responsible for complying with all the normal VAT obligations of a taxable person. The personal representative carrying on such a business must notify the VAT Registration Service within 21 days of starting to do so, giving details of the date of the death, or the nature of the incapacity and the date that it began, as appropriate.
If the personal representative requires any further advice they should contact the VAT Registration Service. If 2 or more partners remain, and they intend to continue in business, they should notify the VAT Registration Service accordingly and HMRC will amend their details in its records. If you have a case specific VAT enquiry concerning an insolvent case, for example whether a pre-insolvency return has been rendered or whether set-off will apply in a particular circumstance, quote the VAT registration number and contact the appropriate insolvency team.
For more information see paragraph 1. If you transfer your business as a going concern you need to know the correct VAT treatment. This includes selling your business as a going concern to a third party. If your taxable supplies or acquisitions have exceeded the VAT registration threshold but are wholly or mainly zero-rated you can apply to be exempted from registration.
This scheme is an alternative to VAT registration for anyone involved in certain designated agricultural activities. One of these, default surcharge, is covered in paragraph Other measures include:. You can find more information about registration, the relevant time limits and penalties for failure to notify in the factsheet Compliance checks: penalties for failure to notify.
HMRC may impose a penalty if you send us a return or other document that contains an inaccuracy and that inaccuracy:. These penalties do not imply any dishonesty or intention to evade tax.
The penalty for conduct involving dishonesty is described in paragraph When HMRC thinks this may have happened, there will have to be an investigation. Some fraudulent activity involves the re-supply of goods or services through a chain of transaction.
You should therefore make yourself aware of the risks and possible indicators of a connection with fraud by reading the leaflet VAT: missing trader fraud. You should also undertake checks to ensure that your business is managed effectively and to ensure the integrity of your supply chains. Where HMRC can demonstrate that you knew or should have known that your transactions were connected with fraudulent evasion of VAT then you will lose your entitlement to claim the input tax linked to those transactions.
Where the goods have been supplied to a VAT-registered business in an EU member state, you will lose your entitlement to zero rate those transactions. In addition, Joint and several liability for unpaid VAT VAT Notice explains the circumstances in which taxpayers may be held liable for VAT unpaid by other parties in supply chains involving specified types of goods.
The maximum penalty in such cases is an amount equal to the VAT evaded. HMRC will encourage you to co-operate and produce evidence, and may reduce the penalty to take account of the extent of your co-operation with the investigation.
HMRC will decide on the appropriate course of action according to the merits of each case but generally prosecutes only the more serious or aggravated cases. In particular, prosecution is more likely where one or more of the following circumstances apply:. This is known as compounding. HMRC takes the decision whether to prosecute or compound proceedings according to the merits of each case.
You can call the VAT general enquiries helpline for further details if necessary. Alternatively, a penalty can be reduced if there are mitigating circumstances that fall short of a reasonable excuse. In addition to penalties, you may also be charged default interest on undeclared VAT. This includes overclaims of amounts as input tax. The following table lists some of the decisions you can challenge.
For more information see Disagree with a tax decision. Section 3 of this notice tells you about the different types of supplies you can make:. See section 13 for further information. It also gives information about various services provided by site operators and mooring owners. Some supplies made by or to charities are zero-rated, some are reduced-rated, some are standard-rated and some exempt.
VAT Notice buildings and construction explains when:. The following notices set out the various procedures which allow goods, normally standard-rated in the UK, to be zero-rated as exports:. The notice also covers the special voluntary scheme for gold transactions. Some supplies by health professions and institutions are exempt, some are zero-rated and some are standard-rated. Where imported goods are supplied between the time of their arrival in the UK and the time when an import entry is delivered to HMRC, and the new owner of the goods is required to make the import entry, the supply should be zero-rated.
Land and property VAT Notice explains the issues relating to sales, leases, licences, rights over land, sporting and mineral rights and parking facilities. Many of these supplies are exempt although some are zero-rated and some are standard-rated.
Opting to tax land and buildings VAT Notice A explains how you can choose to standard rate some supplies of property, which would otherwise be exempt, by opting to tax. Buildings and construction VAT Notice explains when the sale or long lease of dwellings, certain residential buildings such as care homes and certain buildings used by charities is zero-rated.
The following notices explain when supplies of freight and passenger transport, and supplies in the ship and aircraft construction and repair industry can be zero-rated. They also deal with the zero rating provided for the handling of certain ships, aircraft and cargo in UK ports and customs airports.
For information on the zero rating of training services supplied to overseas governments, see Place of supply of services VAT Notice A.
Guidance manual VAT Water and Sewerage Services explains which supplies of water and sewerage services are zero-rated and which are standard-rated. Cable cars carrying 10 passengers or more are already zero-rated as passenger vehicles.
Lifts within buildings are not included. Under certain conditions the sale of a caravan may be reduced-rated. Generally, but, supplies will be standard-rated or zero-rated. Fuel and power supplied to charities for their non-business use - reduced -rated. It also explains the scope of the zero rating for motorcycle, cycle and other protective helmets and for protective boots.
Buildings and construction VAT Notice explains when work to convert buildings for residential or charitable use may be reduced-rated. It also addresses the zero rating of work to construct new buildings and the zero rating of sales of long leases in new buildings. Supplies of accommodation are generally standard-rated. But, the reduced rate does not apply to any repairs or maintenance of those goods once they have been installed.
But it only applies where this is of a general nature, not in relation to a particular individual. Some supplies connected with betting, gaming and lotteries are exempt, while others are standard-rated.
Most supplies relating to burial or cremation are exempt, but there are important exceptions. For example, fund-raising events organised by charities are exempt, as explained in the guidance Charity fundraising events: exemptions. This explains how far you can treat your supplies as exempt. The cost sharing exemption applies when two or more organisations whether businesses or otherwise with exempt or non-business activities, or both, join together on a cooperative basis to form a separate, independent entity - a Cost Sharing Group - to supply themselves with certain services at cost price.
The cost sharing exemption applies only in very specific circumstances and will not cover all shared service arrangements. In particular, it deals with:. It contains information about:. If you have an international business in financial services or securities, you should see Place of supply VAT Notice A.
This will help you decide which of the supplies you make are within the scope of UK VAT and how far you can recover input tax on the transactions you undertake. This means that some businesses may be fully exempt from VAT and others will be partially exempt. It also covers the arrangements under which certain disposals, exempted from capital taxation, may be exempted from VAT. The same provisions apply when the tax liability of particular goods and services changes. When a VAT rate or liability is changed, it may have to be introduced at short notice.
HMRC recommends that your accounting system - whether or not you use a computer - is designed to allow you to adjust to the change without difficulty. In this notice a change in tax rate means that the standard rate or reduced rate has been changed or a new rate has been introduced. Any change will apply from a widely publicised date. A change in tax liability means that supplies which were taxable at one tax rate - for example, zero rate - become taxable at another - for example, standard rate.
It also includes changes involving exempt supplies. This might happen because of a change in the law or in its interpretation. Any change in the tax rate or liability will be effective from a specific date. This means that tax will be due at the new rate on supplies of the affected goods or services made on, or after, the date on which the change takes effect.
The date on which supplies are treated as being made for VAT purposes is governed by the tax point rules. Any reference to normal tax points in this section means the tax point as defined in sections 14 and 15 of this notice. Normally, no change of rate or liability can apply to any supply with a tax point before the effective date of the change, but see paragraph There are special rules for imported goods and warehoused goods see paragraph When reclaiming input tax following a change in the tax rate or tax liability, you must reclaim it at the rate charged by your supplier.
You must continue to account for VAT in the period in which the normal tax point occurs. This applies even if you adopt the special rules explained in the following paragraph for deciding the rate of VAT to charge. You should not split the amounts shown on the return between the old and new rules. Remember, to issue a VAT invoice you must send or give it to your customer for them to keep. Also an invoice issued for a zero-rated or exempt supply does not create a tax point.
If you wish, you may choose to adopt the rate or liability in force at the basic tax point for supplies affected by a change of rate or tax liability. You may do this for all your affected supplies or only some of them. You must not use these provisions if you have issued a VAT invoice under an approved self-billing arrangement see paragraph When the amount of VAT to be charged on the supply goes up, you can charge tax at the old rate on goods removed or services performed before the date of the change, even though the tax point would normally be established by the issue of a VAT invoice after the change.
This example shows how the normal rules and the special provisions would apply for a supply of goods affected by an increase in rate of tax in the following circumstances:. Tax would be due at the new rate. If you do not follow the 14 day rule, the date when the goods were removed is the tax point. Tax would be due at the old rate. If you use the special provisions, the basic tax point applies and tax is chargeable at the old rate.
The VAT invoice must show the old rate of tax. When the amount of VAT to be charged on the supply goes down, you can charge tax at the new rate on goods removed or services performed after the date of the change, even though payment has been received or a VAT invoice issued before that date.
This example shows how the normal rules and the special provisions would apply for a supply of goods affected by a decrease in rate of tax in the following circumstances:. The date of issue of the VAT invoice or receipt of payment is the actual tax point to the extent of the amount invoiced or paid.
Tax would be due at the old rate on the amount invoiced or paid. If you use the special provisions, the basic tax point applies and tax is due at the new rate. If you have already issued a VAT invoice showing the old rate of tax, you must correct it by issuing a credit note.
Any credit note should be issued within 45 days after the change and should contain the following details:. If you receive a credit note in this form, you must follow the procedure described in paragraph When you make a supply of services, such as decorating, part of the work may take place before the date of a change in the tax rate or liability and part on, or after, that date.
If you issued a VAT invoice before the date of the tax change and apportionment reduces the amount of tax due, you must issue a credit note in accordance with paragraph The tax points for continuous supplies of goods or services including the supply of goods on hire, lease or rental are described in paragraph Tax is normally chargeable at the rate in force at each tax point. Your customers cannot use these invoices to support claims for input tax.
You must issue fresh VAT invoices for the payments due after the change, showing tax chargeable at the new rate. Fresh VAT invoices issued in these circumstances must refer to and cancel that part of the original VAT invoice which has been superseded. On receipt, your customers must adjust their input tax record accordingly.
Where a continuous supply spans a change in the tax rate or liability, you may, if you wish, account for tax at the old rate on that part of the supply made before the change, even though the tax point would occur after the change for example, where a payment is received in arrears of the supply. Conversely, you may, if you wish, account for tax at the new rate on that part of the supply made after the change, even though the normal tax point occurred earlier for example, where a payment is received in advance of the supply.
In each case, you should account for tax on the basis of the value of the goods actually supplied or services actually performed, before or after, the change as appropriate. If this procedure reduces the liability to tax of a supply for which a VAT invoice has already been issued at a higher rate, you must issue a credit note in accordance with paragraph The association must account for tax on the goods or services at the rate in force at the tax point.
But, if payment is accepted in instalments, or separate invoices are issued, the association should follow the procedure in paragraph At the time of a change you may apply the tax rate in force at whichever of these dates provides a lower rate of tax being chargeable on the supply. If you have received a full or a part payment or issued a VAT invoice in advance of the basic tax point, then tax will normally be due on the amount paid or invoiced at the rate in force at that date see paragraph If you decide to adjust the original tax charge see paragraph Where a contingent discount is allowed and you adjust the original tax charge, tax should be credited at the rate in force at the time of each supply qualifying for the discount.
Where a further payment is required for example, under a price escalation clause after a change in the tax rate or liability and after the tax point for the original supply, tax is chargeable on the further payment at the old rate.
This rule applies only to supplies for which the tax point was determined under the rules described in paragraph In all other cases, the date when you receive further payment or issue a VAT invoice - whichever happens first - is a tax point and tax is chargeable at that time on the amount received or invoiced. The application of this provision in any particular case depends on the terms of the contract between the parties concerned. HMRC cannot advise on individual cases.
Tax due on the sale of an eligible article under one of the schemes for second-hand goods see paragraph 8. When goods are removed from warehouse for home use, the rate of VAT chargeable is that in force at the time of removal. For goods relieved of Excise Duty, the rate of VAT chargeable is that applicable at the time of their removal from warehouse. This section gives examples of how to apportion output tax see paragraph 8. There are two basic methods of apportioning output tax - one based on cost, the other on market value.
There are examples here of both these methods, including an example of apportionment where you can only determine the cost of one of the supplies.
Both methods can be adapted to apply to either tax-inclusive or tax-exclusive amounts, as shown in the examples under Method 1 a.
You do not have to use any of the methods shown here but, if you do use a different method, it must still give a fair result. If the consideration is not wholly in money you must account for VAT on the open market value of the supplies, as explained in paragraph 7. The actual cost-to-value uplift you apply will depend on the specific circumstances, but it must be a fair and reasonable figure, consistent with the profit margins actually achieved in your business.
This section explains how to treat tax incurred on goods or services that are used only partly for business purposes see paragraph 4. There are special rules for private use of road fuel. You cannot treat VAT incurred on purchases of goods and services as input tax unless you intend to use those goods or services for the purposes of your business. If you buy services for both business and non-business including private purposes, you can treat only part of the VAT as input tax.
You must work out what proportion of the use of the services is for business purposes. This is called apportionment. You can then make any further apportionment for partial exemption purposes.
If you buy goods for both business and private purposes, you may apportion the tax in the same way as you would for tax on services. But, if you choose, you may reclaim all the tax on the goods as input tax and then go on to account for output tax in each accounting period on the costs of making the goods available for private purposes.
If you buy goods or services for both business and private use, you must first decide on the percentage of business use. You can then work out the amount of VAT you can treat as input tax. If you use goods or services partly for non-business activities - for example, if your organisation is a charity - you will not be able to treat all the VAT you pay as input tax.
You should begin by identifying, as far as you can, VAT on those purchases that are wholly attributable to either a business or a non-business use. Remember, VAT on purchases used wholly for non-business purposes is not input tax. The VAT incurred on your remaining purchases, which you attribute wholly to a business or non-business use, must then be apportioned.
Remember, you do not have to use this method. If you consider that it is not suitable for your circumstances you can use any other formula, provided it produces a fair and reasonable result. Whatever formula you use, the input tax is only reclaimed provisionally at the end of each tax period.
At the end of each tax year you should make the adjustment as explained above. When visiting you, VAT officers will check to make sure that the amount treated as input tax is fair and reasonable. This is a list of standard abbreviations for statutory references.
The list also indicates those references which should begin in the upper case. Full stops are used in law to indicate abbreviations.
To help computer systems used by the trade, when you refer to the law you should normally leave out any full stops used to indicate abbreviations. If you have any feedback about this notice email: customerexperience.
Do not include any personal or financial information like your VAT number. Find out how HMRC uses the information we hold about you. This page has been updated because the Brexit transition period has ended. Para 8. Following the measure on 'unfulfilled supplies' announced in the Budget , paragraph 8.
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Hide this message. Home VAT. The guide to VAT rules and procedures. Contents 1. Overview 2. Administration of VAT 3. Introduction and liability to VAT 4. The basic rules for VAT 5. VAT imports and exports. Registering for VAT 7. Introduction to output tax 8.
Output tax for particular situations 9. Output tax for business and non-business use Introduction to input tax Input tax effect on subsistence, staff entertainment and domestic accommodation expenses Input tax and partial exemption Time of supply tax point rules Time of supply tax point in other situations VAT invoices VAT invoices for particular situations Credits and debts Records and accounts VAT Returns Sending VAT Returns and payment Supplies made by or through agents Invoicing arrangement for supplies made by or through agents Supplies made by or through agents: other situations Changes in circumstances Financial penalties and interest charges Zero rating, reduced rating and exemption Changes in tax rates and liability Apportionment of output tax Apportionment of tax between business and non-business activities Standard legal abbreviations Print this page.
Overview 1. For example. Tax accountancy profession You can also get help and advice about how to keep your VAT affairs in order from members of the tax accountancy profession. UK VAT pages calling the VAT general enquiries helpline HMRC is committed to providing newly-registered businesses with the help and support they need in ways they find convenient, accessible and understandable.
Administration of VAT 2. Introduction and liability to VAT 3. Supplies are outside the scope of UK VAT if any of the following apply: made by someone who is not a taxable person made outside the UK and the Isle of Man see paragraph 4. The basic rules for VAT 4. Cash accounting scheme Cash accounting, an optional scheme of accounting for VAT, intended to ease the burdens on small businesses.
Civil penalties Civil penalty and interest measures available or likely to be encountered. Construction Additional information on the treatment of buildings and construction as far as the zero and reduced rates of VAT are concerned.
Cost sharing exemption. Cultural services Determining the liability of the right of admission to qualifying cultural activities. Default interest manual Dealing with VAT default interest.
Deregistration How to determine whether someone must, or may voluntarily, deregister for VAT. Education Resolving questions of VAT liability in the education sector. Energy-saving materials and grant-funded heating supplies VAT reduced rate on energy-saving materials and grant-funded heating and security supplies. Excise civil evasion penalties guidance The principles of the civil penalty regime provided for by Section 9 and 11 of the Finance Act Finance The background to determine whether a supply is treated for VAT purposes as a supply of financial services, and whether that supply then falls to be exempt or taxable.
Fraud How to spot and tackle various types of VAT fraud. Fuel and power The VAT treatment of supplies of fuel and power. Gold The exemption for investment gold, the special accounting scheme or reverse charge procedure. Government and public bodies VAT as it applies to local authorities and other government and public bodies.
Groups Information on VAT group treatment, allowing two or more corporate bodies to account for VAT under a single registration number with one of the corporate bodies in the group acting as the representative member. Input tax Information and guidance to work out if input tax can be claimed.
Joint and several liability Guidance on when and how to apply the VAT joint and several liability measure. Land and property Deciding whether a supply of land or property has been made, and in deciding the liability of a supply of land or property.
Margin schemes The law as it applies to time of supply and to changes in VAT rate and liability. New means of transport The UK procedures for controlling the new means of transport arrangements up until 31 December New means of transport Northern Ireland The Northern Ireland procedures for controlling the new means of transport arrangements from 1 January Partial exemption guidance Partial exemption and the capital goods scheme.
Payments on account scheme The payments on account scheme which came into force on 2 September Personal exports: retail exports How to claim a refund of VAT paid on goods purchased in the UK, provided all the conditions of the scheme are met. Personal exports: tax free sales of new motor vehicles for use before export Personal exports - assurance procedures for the supply of tax-free vehicles under the personal export scheme.
Place of supply: goods The place of supply of goods and its impact on the scope of VAT. Place of supply: services The place of supply of services and its impact on the scope of VAT. Place of supply: transport The place of supply of transport and its impact on the scope of VAT.
Postal services Background to the exemption for postal services supplied by Royal Mail. Protective equipment Determining the liability of supplies of protective boots, helmets, motorcycle and pedal cycle helmets, child car seats.
Refunds to overseas business persons The intentions of the EC eighth and thirteenth VAT Directives and setting out how they are to be implemented. Registration How to determine whether someone must, or may voluntarily, register for VAT - the entity to be registered and changes to the details held on the VAT register.
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