Accountants4All Knowledge Intelligence Platform
UK VAT Resource Centre
Search professionally reviewed VAT material, identify likely issues and follow the relevant official sources. Preliminary tools do not replace advice based on complete facts.
Describe a VAT scenario
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3 results
Partial exemption annual adjustment
Editorial outline of the longer-period adjustment and year-end reconsideration of provisional recovery.
VAT-ART-020 · Partial exemption and de minimisPartial exemption de minimis: original test
Editorial outline of the original de minimis test. The calculation and attribution must be reviewed before reliance.
VAT-ART-019 · Partial exemption and de minimisPartial exemption: overview
Editorial overview of direct attribution, residual input tax and the standard method.
VAT-ART-018 · Partial exemption and de minimisBrowse
VAT volumes
Open a subject area to see reviewed pages beneath it.
VAT-VOL-001VAT foundations and legal framework1 content recordVAT-VOL-003VAT registration, deregistration and transfers6 content recordsVAT-VOL-005Time of supply and tax points2 content recordsVAT-VOL-007Place of supply of services3 content recordsVAT-VOL-008VAT rates, exemptions, zero rating and reduced rating2 content recordsVAT-VOL-010Input tax, evidence and blocked recovery2 content recordsVAT-VOL-011Partial exemption and de minimis3 content recordsVAT-VOL-012Capital Goods Scheme1 content recordVAT-VOL-013Land, buildings and property transactions1 content recordVAT-VOL-014Option to tax2 content recordsVAT-VOL-015Transfer of a Going Concern2 content recordsVAT-VOL-016Construction and domestic reverse charge3 content recordsVAT-VOL-017Imports, exports and customs interaction2 content recordsVAT-VOL-019International services and reverse charge1 content recordVAT-VOL-020VAT groups, divisions, joint ventures and partnerships1 content recordVAT-VOL-021Flat Rate Scheme2 content recordsVAT-VOL-022Cash Accounting Scheme1 content recordVAT-VOL-023Annual Accounting Scheme1 content recordVAT-VOL-024Retail schemes1 content recordVAT-VOL-025Margin schemes and second-hand goods1 content recordVAT-VOL-027Bad debt relief and adjustments1 content recordVAT-VOL-028Record keeping, VAT invoices and Making Tax Digital3 content recordsVAT-VOL-029VAT returns, corrections, claims and repayments2 content recordsVAT-VOL-030Interest, penalties, assessments and time limits1 content recordVAT-VOL-034Charities and non-profit bodies1 content recordVAT-VOL-035Education1 content recordVAT-VOL-036Healthcare and welfare1 content recordVAT-VOL-039Restaurants, catering, hospitality and takeaway food1 content recordVAT-VOL-040Retail and e-commerce1 content record
Interactive tools
Calculators and guided checks
5 calculatorsInteger-pence calculation engine with versioned definitions.Construction reverse charge preliminary checkPreliminary questionnaire for whether the domestic reverse charge may apply.TOGC preliminary checkPreliminary questionnaire for whether a transfer may qualify as a transfer of a going concern.VAT registration preliminary checkPreliminary questionnaire for the rolling-12-month, future-30-day and non-established business tests.
Professional review
VAT depends on complete facts, contracts, timing, evidence and elections.
Use the centre for preliminary information and issue identification. Obtain transaction-specific advice before invoicing, completion or filing.