Technical factsheet: international VAT

This extensive factsheet covers a range of issues, including export and import, new rules of origin for customs duty, e-commerce, cross-border refunds and the Northern Ireland protocol

Making Tax Digital for VAT is coming ― are you ready?

VAT-registered businesses must register for MTD for VAT by 1 April 2022

MTD for ITSA: Your first 100 days plan

Watch our webinar to help your practice focus its attention on MTD ITSA now

ACCA guide to... common VAT problems

Problems with VAT are common, either because a business does not have the right systems in place or because of a specific complication

ACCA guide to... Making Tax Digital: how to file a VAT return

MTD is being introduced gradually – and it started in April 2019 with VAT returns

ACCA guide to... VAT accounting schemes

VAT accounting schemes can make your life easier, simplifying your VAT accounting and in some cases improving your cashflow

VAT on e-publications scrapped

The UK government move will slash costs of e-books, newspapers and magazines, improving accessibility, seven months ahead of planned abolition

Technical factsheet: VAT issues with online trading

Identifying the customer and the delivery address is crucial to determine the correct treatment

Budget 2020

ACCA has a host of webinars and support available to help you and your practice understand Budget 2020

Guide to... understanding VAT and duty on imports and exports

Whether you are importing or exporting, there are important VAT and duty rules and procedures

MTD sign-up issues

An update on errors and issues, and what you need to do

Top tips on recovering VAT if you build your own home

A look at the VAT DIY scheme for self-builders

Reimbursement or disbursement

Knowing the difference is important in getting the right VAT treatment

How to reduce HMRC’s VAT penalties

Reduce confusion around VAT penalties

HMRC fails to have its cake and eat it

HMRC loses £300k ‘chocolate brownie’ VAT case

VAT return adjustments

New rules from HMRC will affect how VAT returns are adjusted

Making Tax Digital for VAT: frequently asked questions

From April 2019, most VAT-registered businesses with a taxable turnover above £85,000 must follow the rules for MTD for VAT. There are many reasons why some businesses may not be able to comply with the rules and so it is worth recapping and discussing the exemptions that are available. For more details, download our factsheet of frequently asked questions.

Making Tax Digital for VAT bridging software: a practical guide

With the Making Tax Digital deadline only few weeks away, ACCA and QuickBooks are working together to support firms with their final preparations.

Making tax digital: pilot communication

Members should be aware that HMRC is contacting clients directly about their MTD obligations

Budget 2018

Find out all you need to know about the Budget with our special issue of In Practice

Making tax digital for VAT

VAT Notice 700/22: Making Tax Digital for VAT, HMRC guidance and free ACCA member guidance are available

Overpayments from customers

Don’t overlook the VAT, tax and legal implications of overpayments

VAT partial exemption

A review of the potential pitfalls

Changes to the VAT flat-rate scheme

A look at how the changes may affect users

VAT on e-commerce transactions

How the VAT regime applies to digital services

Comments from ACCA on HMRC VAT MTD regulations draft

Comments from ACCA to HM Revenue and Customs on Draft legislation: The Value Added Tax (Amendment) Regulations 2018.

Tax cases: VAT

The Tax and Chancery tribunal decision applying the CJEU ruling in the case of Shield and Sons Partnership has been issued

Technical factsheet: rights of access to accounting records when those records are held by a third party

Documents belonging to clients must be given to clients (or their agents if authorised to do so) promptly on request, or on ceasing to act for the client, except in those cases where members are able to exercise a right of lien.

Prompt payment discount invoice changes

There have been amendments to the Prompt Payment Discount legislation from 1 April 2015.

VAT update

Revenue and Customs Brief 2 (2015): VAT grouping rules and the Skandia judgment explains HMRC’s current position following the decision of the European Court of Justice judgment.

VAT Update - March 2015

Updates on VAT MOSS and businesses which are alcohol wholesalers.

Tax penalty regime, mitigation, suspension and current developments

HMRC is examining its tax penalty regime. Learn how and have your say.

Revenue and Customs Brief 42 (2014): integration of claims in insolvencies

This brief aims to alert the insolvency profession to upcoming changes in how HMRC deals with the tax affairs of insolvent taxpayers.

Consultation: penalties

HMRC has issued HMRC Penalties: a Discussion Document which is open for comment until 11 May.

VAT: businesses supplying digital services to private consumers

New guidance covering the recent changes to the place of supply of digital services from 1 January 2015 is available from the GOV.UK website. The services covered by the changes are digital services otherwise known as broadcasting, telecommunications and electronic services (BTE).

VAT: educational exemption for catering

HM Revenue & Customs (HMRC) have issued Revenue & Customs Brief 39/2014: VAT exemption for catering and other services linked to education.

Self-assessment tax return – HMRC useful links.

A list of most relevant HMRC links that includes:How to fill in your tax return, residence, remittance basis etc. notes,Capital gains summary notes, UK property notes, Additional information notes, and many more

VAT Update January 2015

VAT Notices Update January 2015

VAT: businesses supplying digital services to private consumers

New guidance covering the recent changes to the place of supply of digital services from 1 January 2015 is available from the GOV.UK website.

Draft Finance Bill 2015 published

The government has published the draft 2015 Finance Bill.

VAT update - December 2014

Details of recent VAT changes.

Business-to-consumer supplies - E-services

The EU place of supply VAT rules will change from 1 January 2015.

HMRC direct debt recovery - Additional safeguards announced

Following consultation, HMRC announces additional safeguards as part of the controversial direct debt recovery proposals.

ECJ ruling and the treatment of VAT

Could the VAT treatment of financial services be significantly widened?

VAT Notices - September 2014

A summary of the VAT Notices in force as at September 2014.

VAT Update - November 2014

A round-up of the latest changes to VAT notices and briefings.

VAT changes around the EU

The latest changes to VAT rates from countries within the European Union.

Transfer of a going concern

HMRC has had a change of policy following the First Tier Tribunal (FTT) decision in Robinson Family Ltd [2012] UKFTT 360 (TC). The changes are three-fold and are discussed here policy change by policy change.

VAT Update - October 2014

An update of the latest changes to HMRC's VAT notices and guidance.

Latest news and announcements from HMRC

HM Revenue & Customs latest news August 2014 can be accessed on the link below.