VAT and Indirect Tax Manual: United Kingdom

Scope of the tax

Taxable persons, taxable supplies and exclusions.

Registration and deregistration

Thresholds, voluntary registration and grouping.

Rates and exemptions

The rate structure and the treatment of exempt supplies.

Place of supply

Where a supply is treated as made, for goods and for services.

Invoicing requirements

Mandatory content, timing, currency and language.

Returns and payment

Periods, filing channels and payment mechanics.

Input tax recovery

Entitlement, restrictions, partial exemption and adjustments.

Refunds and non-resident claims

Recovery routes for businesses without a local establishment.