UK VAT & Indirect Tax Guides
10 guides on VAT rates, registration, schemes, MTD, excise, and customs.
Customs Duty & Import VAT — InvestmentKit
UK customs procedures: import procedures, customs value, commodity codes, tariff rates, duty reliefs (IPR, OPR), Customs Declaration Service, and using customs agents.
E-commerce VAT — InvestmentKit
VAT on UK e-commerce: online sales, abolished distance selling rules post-Brexit, OSS regime, IOSS for imports under £135, marketplace responsibilities, and record-keeping.
Excise Duties — InvestmentKit
UK excise duties on alcohol, tobacco, fuel, air passenger duty, and sugar tax. Rates, warehouse arrangements, duty suspension, and compliance requirements.
Making Tax Digital (MTD) — InvestmentKit
Making Tax Digital for VAT and Income Tax in the UK. Mandatory digital record-keeping, bridging software, quarterly updates, and penalties explained.
Motor Vehicle Tax — InvestmentKit
UK vehicle taxes explained: Vehicle Excise Duty rates, first-year CO2-based rates, standard £195 rate, expensive car supplement, electric vehicle incentives, and van tax.
VAT Guide — InvestmentKit
A comprehensive guide to UK VAT: standard 20% rate, reduced 5%, zero-rate, exempt supplies, partial exemption, registration threshold, de-registration, and VAT periods.
VAT Rates & Charging — InvestmentKit
UK VAT rates explained: standard 20%, reduced 5%, zero-rate, exempt supplies. Covers VAT invoicing rules, what supplies attract each rate, and how to charge VAT correctly.
VAT Registration — InvestmentKit
How to register for VAT in the UK: compulsory versus voluntary registration, the £90,000 threshold, effective date, online process, group registration, and business splitting rules.
VAT Returns — InvestmentKit
How to file UK VAT returns: quarterly and monthly filing, MTD-compatible software, payment deadlines, error correction, amendments, repayment periods, and penalties.
VAT Schemes — InvestmentKit
UK VAT simplification schemes: Flat Rate Scheme, Annual Accounting, Cash Accounting, Margin Scheme, and retail schemes. Eligibility, benefits, and how each scheme works.