VAT is one of the most complicated areas of tax. We can advise you on choosing the right scheme and other key VAT issues.

VAT – a summary

A general overview of the principles of VAT

Recovering VAT on staff expenses

How to reclaim VAT on supplies made to your employees

VAT – annual accounting scheme

The annual accounting scheme helps small businesses by allowing them to submit only one VAT return annually rather than the normal four.

VAT – bad debt relief

The conditions and requirements of claiming VAT relief on bad debts

VAT – cash accounting

A guide to the cash accounting scheme

VAT – flat rate scheme

The VAT flat rate scheme for small businesses potentially reduces the administrative burden imposed when operating VAT. Under the scheme, a set percentage is applied to the turnover of the business as a one-off calculation instead of having to identify and record the VAT on each sale and purchase you make. This factsheet explains how the VAT Flat Rate Scheme works.

 VAT – how to survive the enforcement powers

Making sure you comply with the rules.

VAT – seven key points for the smaller business

This factsheet focuses on VAT matters of relevance to the smaller business. A primary aim is to highlight common risk areas as a better understanding can contribute to a reduction of errors and help to minimise penalties.

VAT – Making Tax Digital

An overview of the Making Tax Digital for VAT regulations

Here is a guide to the main topics: