Get started with VAT

Please note: VAT guidance from HM Revenue & Customs can be found on the GOV.UK website. We provide links to the key information below.

Businesses and charging VAT
VAT for business - VAT rates, exempt and zero-rated items, when to charge VAT, credit and debit notes, discounts and VAT on offers

VAT rates on different goods and services
A list of goods and services showing which rates of VAT apply and which items are exempt or outside the scope of VAT

VAT rates
Current VAT rates - standard 20 per cent and rates for reduced rate and zero-rated items

Exemption and partial exemption from VAT
Find out what to do if you supply goods and services that are exempt from VAT and how these affect the amount of VAT you can reclaim on your purchase

VAT registration
VAT - how to register, effective date of registration, registration thresholds, calculate taxable turnover, change your details, deregister (cancel) or transfer a VAT registration

VAT record keeping
Keeping records for VAT - invoices, VAT account, signing up for Making Tax Digital for VAT, sales and purchase records for reclaiming VAT