1.2 Other helpful notices 1.2.1 Introductory information

Not all of the information here will apply to your business, so do not try to read it all the way through.

This notice has been revised to reflect that the UK left the EU on 31 December 2021. references to more specialised publications.help with the problems faced by business.a guide to all the main VAT rules and procedures.This notice is the main reference guide to VAT, it provides: Apportionment of tax between business and non-business activitiesġ. Zero rating, reduced rating and exemption If you disagree with HMRC’s decision about VAT Supplies made by or through agents: other situations UK, EU and international supplies involving UK undisclosed agents Invoicing arrangement for supplies made by or through agents Time of supply (tax point) in other situations Input tax effect on subsistence, staff entertainment and domestic accommodation expenses Input tax when VAT paid on goods and services received before VAT registration Output tax for business and non-business use Movement of goods between Northern Ireland and EU, and Great Britain and Northern Ireland

Instaling Starus Office Recovery 4.6