TolleyGuidance VAT

The TolleyGuidance VAT module provides you with practical assistance to understand the VAT issues for domestic and international business transactions. The easy-to-search online service offers businesses and tax practitioners' practical tools and up-to-date information on all aspects of VAT.

Find information and guidance for a wide variety of transactions, including land and property, and cross border supplies of goods and services. Determine the correct VAT treatment for all sorts of situations. Save time on routine tasks such as completing VAT returns and declarations. Avoid mistakes when you advise on more complex issues including cross border transactions and recovering VAT on M&A activities.

Complete your understanding with a general overview of customs duty reliefs and other indirect taxes, also included in the TolleyGuidance VAT module.

"These days you can't just risk using a standard search engine but need a proper research tool like TolleyGuidance. It is a real benefit to our tax business and I would not want to be without it."

Mark Moore
Tax Partner at Rayner Essex LLP
  • Features
  • Benefits
  • Contents
  • Reliable technical guidance

    Find practical guidance to apply to your client's situation, whatever your experience or specialism practice area. Our guidance is written by our in-house tax experts, all of whom work closely with current practitioners,

    Practical help to understand and apply the law

    Understand how the law works in relation to your query and see best practice with worked examples and video lectures. Templates, checklists, flow charts and pro formas, plus pointers to helpful tips, make it quick and easy to apply the legislation.

    Get in-depth answers and broaden your knowledge

    Use our fast, intuitive search to get up-to-date information, referenced and with full access to the relevant manuals, legislation and HMRC guidance. Then follow links to more detail, legislation, case law and commentary.

    All the latest news

    Keep abreast of all the recent developments with each module's home page news section plus personalised news alerts. See what's going in your areas of focus and read our expert analysis to understand the impact on your business and clients.

  • Reduce wasted time – increase chargeable time

    Trust the speed of our intuitive search function and save time by finding reliable answers fast. Make more time to work for your clients by using ready-made templates rather than creating your own letters and forms. Save managers' time by enabling juniors to handle more client-facing work using our step-by-step examples and simple guides.

    Subscribe only to what is relevant, and keep control of costs 

    Choose just the modules appropriate to your business and clients. You get access to everything you need to guide your clients, including the related HMRC manuals and guidance. Then add extra modules as and when they're required.

    Find practical guidance and insight, whatever your expertise

    Whether you need an update to your knowledge, deeper understanding of an issue or insight into a specialist area, TolleyGuidance can help you. Whether you need to check the detail of something you are familiar with, or brush up on something outside of your area of expertise, it's all here – up-to-date, quick to find, easy to implement.

    Use TolleyGuidance to help build your business

    In our regular news updates, analysis and ideas we highlight potential opportunities for expanding your work. We draw attention to risks you can help clients avoid, and feature best practice in your focus areas. So you can find new openings for client conversations

  • To make it quicker and easier for you to find the guidance you want, the module is divided into the following twelve areas:

    Types of supply

    Registration and de-registration 

    Principles of VAT


    Supplies of good and services

    Group and divisional registration

    Zero-rated sales


    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 


    Input tax


    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 overseas countries

    Construction and building services

    Specific Industries

    Business acquisitions, disposals and restructuring


    Transfer a business as a going concern


    Barristers and solicitors


    Other trade sectors

    Inspections and investigations

    Charities and not for profit organisations




    Cultural services

    Dispute resolution procedure

    Senior Accounting Officer