VAT - Output VAT (VAT on sales)

Recently added Tips & Advice

VAT - 21.05.2024

Selling services online: help clients get the VAT right

Most UK businesses sell services rather than goods, which have various VAT challenges when sold online, particularly if three parties are involved in a deal. How should your clients account for the VAT correctly?
Read more

PLACE OF SUPPLY - 08.05.2024

Use and enjoyment rules: do they apply to hirings?

Q. Our business hires out cameras and electronic equipment to business customers, many of whom are from overseas. We have never charged VAT on the sales for our non-UK customers because they are not a UK business. However, a colleague says we should charge VAT because of the “use and enjoyment” rules. Is this correct? ...
Read more

WAREHOUSING - 26.03.2024

VAT charged on storage fees for overseas customer?

Q. Our business provides storage facilities in a UK warehouse, mainly to business customers who need to keep stock and assets there. We have agreed a long-term contract to store some goods for a French-based business, which is registered for VAT in France but not the UK. Do we charge VAT on our fees to this customer? ...
Read more

BUILDINGS - 28.02.2024

Do we charge VAT to demolish building so that houses can be built?

Q. My business supplies construction services and I have been asked to demolish a derelict public house, which will then become a site for new houses to be built. The property owner/developer has not yet received planning permission to build houses but does not expect any problems with the local authority. Should we charge VAT on our services or are they zero-rated because they relate to new dwellings? ...
Read more

PROMOTIONS - 28.02.2024

How to account for VAT on customer vouchers?

Your business will sell vouchers to customers that can be redeemed in the future against goods or services that you sell. How should you account for VAT on these vouchers to avoid a problem with HMRC?
Read more

CHARITIES - 29.01.2024

Is your grant income subject to VAT?

Your charity has received a grant to help fund specific projects and you are concerned that the strict conditions imposed make it subject to VAT. Are your concerns justified and what checks can you make to ensure there are no problems?
Read more
VAT - Output VAT (VAT on sales)

Most read Tips & Advice

PROMOTIONS - 28.02.2024

How to account for VAT on customer vouchers?

Your business will sell vouchers to customers that can be redeemed in the future against goods or services that you sell. How should you account for VAT on these vouchers to avoid a problem with HMRC?
Read more

WAREHOUSING - 26.03.2024

VAT charged on storage fees for overseas customer?

Q. Our business provides storage facilities in a UK warehouse, mainly to business customers who need to keep stock and assets there. We have agreed a long-term contract to store some goods for a French-based business, which is registered for VAT in France but not the UK. Do we charge VAT on our fees to this customer? ...
Read more

BUILDINGS - 28.02.2024

Do we charge VAT to demolish building so that houses can be built?

Q. My business supplies construction services and I have been asked to demolish a derelict public house, which will then become a site for new houses to be built. The property owner/developer has not yet received planning permission to build houses but does not expect any problems with the local authority. Should we charge VAT on our services or are they zero-rated because they relate to new dwellings? ...
Read more

See my Tips & Advice in ...


Enjoy full access to my Tips & Advice

Download the App

Cookie policy