In this section:
- Introduction to VAT
- Registering for VAT
- Choosing the best VAT accounting scheme for your business
- VAT rates and charging and reclaiming VAT on sales and purchases
- Keeping records, invoicing and accounting for VAT
- VAT returns, payments and refunds
- VAT problems, mistakes, adjustments, inspections and investigations
- Changing your VAT registration details or deregistering from VAT
- VAT and international trade
- VAT for charities and other not-for-profit organisations
- VAT for consumers
- VAT for tax agents and advisers
VAT problems, mistakes, adjustments, inspections and investigations
What to do if you cannot pay the VAT due to HM Revenue & Customs Contact us as soon as possible to explain any difficulties you may be having making your VAT payments
Dealing with VAT when goods are returned How to adjust VAT when you return goods to a supplier or a customer returns goods to you
Reclaiming VAT on bad debts on goods or services supplied by you How to get the VAT back if a customer doesn't pay you and you have already paid VAT on the sale to HM Revenue & Customs
How to correct mistakes and errors, and make adjustments Adjusting and correcting mistakes on VAT returns - how to avoid penalties if you get it wrong and what to do if we get it wrong
VAT visits, investigations and prosecutions Why and how VAT inspections and investigations are carried out; what happens in a VAT prosecution
Appeals against decisions made on your VAT If you disagree with a decision we've made, you can ask us to reconsider it, and if we cannot agree, you can appeal to a tribunal
Penalties for mistakes and delays with your VAT We may charge you a penalty if you do not submit your VAT return and pay the VAT you owe by the due date
