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VAT Accounting Manual
Publication Date:
2022
Publisher:
Bloomsbury Professional
Copyright:
2022 Crown
VAT Accounting Manual
Accounting
Last update
: 25th February 2022
GO
Contents
Contents
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Close section
VATAC1000: Accounting for VAT
VATAC1100: Accounting for VAT: VAT returns - legal position
VATAC1200: Online VAT returns
VATAC1300: Accounting for VAT: due date for returns and payments
VATAC1400: Accounting for VAT: negative amounts on VAT returns
VATAC1500: Accounting for VAT: payments of VAT claimed on returns
VATAC1700: Summary of legal provisions
Close section
VATAC2000: Use of estimation for completing VAT returns
VATAC2100: Use of estimation for completing VAT returns: what is estimation
VATAC2200: Use of estimation for completing VAT returns: legal basis for estimation
VATAC2300: Decision-making and Judicial Review
VATAC2400: Considering requests to estimate VAT returns - practical considerations
VATAC2500: Use of estimation for completing VAT returns: considering the need for businesses to use estimation
VATAC2600: Use of estimation for completing VAT returns: long-term estimation
VATAC2700: Use of estimation for completing VAT returns: agreeing a method of estimation
VATAC2800: Use of estimation for completing VAT returns: decision letters
VATAC2900: Use of estimation for completing VAT returns: review of existing approvals
VATAC3000: Estimation without approval
VATAC3100: Use of estimation for completing VAT returns: The effect of estimation on interest and penalties
VATAC3200: Use of estimation for completing VAT returns: the effect of estimation on partial exemption
VATAC3300: Use of estimation for completing VAT returns: Local authorities
Close section
VATAC4000: Using the discretion to direct stagger - addressing stagger manipulation and suspected missing trader VAT fraud cases
VATAC4100: Introduction
VATAC4200: Legislation
VATAC4300: Right of appeal and Judicial Review
VATAC4400: Handling cases - general approach
VATAC4500: Person making the decision
VATAC4600: De minimis rules
Close section
VATAC5000: Stagger manipulation between associated businesses
VATAC5100: Stagger manipulation between associated businesses: factors to be considered
VATAC5200: Best practice in casework
VATAC5300: Role of the Senior Avoidance Investigator (SAI)
VATAC5400: Stagger manipulation between associated businesses: measuring cash flow
Close section
VATAC6000: Missing trader VAT fraud
VATAC6100: MTIC cases
VATAC6200: Alternatives to stagger changes
VATAC6300: Cases suitable for change of stagger or refusal of monthly returns
VATAC6400: Additional factors
VATAC6500: Handling of MTIC cases
VATAC6600: Who makes the decision?
VATAC6700: Handling of MTIC cases on change of stagger
VATAC6800: Considering representations against the letter sent under VATAC6500
VATAC6900: Handling of MTIC cases on refusal to allow monthly returns at registration
Close section
VATAC7000: Financial difficulty leading to the accumulation of VAT debt in businesses
VATAC7100: Overview
VATAC7200: Best practice in casework
VATAC7300: Additional compliance issues
VATAC7400: Considering representations against the letter
Close section
VATAC8000: Examples and letters
VATAC8100: Examples of when consideration should be given to issuing a direction under Regulation 25
VATAC8200: Examples of when a direction under Regulation 25 should not be issued
VATAC8300: Examples of calculating the cash flow advantage of a manipulation
VATAC8400: Letter 1 - initial warning letter of intention to change stagger in MTIC cases
VATAC8500: Letter 2 - direction to change stagger in MTIC cases
VATAC8600: Letter 1 - initial warning letter of intention to change stagger in cases where financial difficulty could result in accumulating VAT debt
VATAC8700: Letter 2 - direction to change stagger in cases where financial difficulty could result in accumulating VAT debt
VATACUPDATE001: update index
[44.197.101.251]
44.197.101.251
