TolleyGuidance VAT module

TolleyGuidance VAT module enables you to access the most practical and relevant tax information around the clock. It provides detailed information about types of supply, registration and de-registration, VAT accounting schemes, VAT returns and accounting compliance, penalties, input tax, land and property and international transactions.

With Graham Elliott as consultant editors supported by our in-house expert writers, the content is up-to-date and reliable.

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The module has been divided into the following areas:

Types of supply	Registration and de-registration
Principles of VAT	Registration
Supplies of good and services	Group and divisional registration
Zero-rated sales	Deregistration
Reduced rated sales
Exempt sales
Single or multiple supplies

VAT accounting schemes	VAT returns and accounting compliance
Cash accounting scheme	VAT returns
Annual accounting scheme	Best judgment and unjust enrichment
Flat rate schemes	Errors, assessments and charges
Retail schemes	VAT compliance and bad debt relief
Margin schemes	VAT reviews
Gold scheme

Penalties	Input tax
Overview	Claiming input tax
Mistakes and evasion	Partial exemption
	Capital goods scheme

Land and property	International transactions
Supplies of land and property	Buying goods from overseas
Option to tax	Selling goods to overses countries
Construction and building services

Specific Industries	Business acquisitions, disposals and restructuring
Healthcare	Transer as a business as a going concern
Farmers
Barristers and solicitors
Education
Other trade sectors

Inspections and investigations	Charities and not for profit organisations
Inspections	Charities
Investigations	Cultural services
Dispute resolution procedure
Senior Accounting Officer
Appeals