Choosing the Right VAT Scheme
Compare standard, flat rate, cash and annual accounting VAT schemes and pick the one that saves your UK business the most.
VAT schemes and returns
VAT scheme and return guides for UK businesses using ReAI.
Correcting VAT Return Errors
Find out how to fix VAT errors, when to use form VAT652 and how to avoid HMRC penalties and interest.
Domestic reverse charge construction VAT
A guide to domestic reverse charge construction VAT for UK businesses, covering construction invoices where the customer accounts for VAT, …
How to Complete a VAT Return
Learn how to fill in each box of a UK VAT return, reconcile your figures and submit accurately to HMRC under Making Tax Digital.
Input VAT reconciliation
A guide to input VAT reconciliation for UK businesses, covering checking VAT on purchases back to supplier evidence, review routines and …
Managing VAT Cash Flow
Avoid VAT cash flow shocks with set-aside accounts, the right scheme and accurate forecasting.
Output VAT reconciliation
A guide to output VAT reconciliation for UK businesses, covering checking VAT on sales back to invoices and ledgers, review routines and …
Partial exemption VAT records
A guide to partial exemption VAT records for UK businesses, covering businesses with taxable and exempt income streams, review routines and …
Postponed VAT accounting bookkeeping
A guide to postponed VAT accounting bookkeeping for UK businesses, covering import VAT statements and bookkeeping controls, review routines …
Postponed VAT statement reconciliation
Match postponed import VAT statements to customs evidence, supplier invoices and VAT return boxes.
Reverse charge VAT for services
A guide to reverse charge VAT for services for UK businesses, covering services where VAT is accounted for by the customer, review routines …
VAT annual accounting scheme: pros and cons
VAT annual accounting in the UK: simpler returns, payments on account and the £1.35m cap.
VAT bad debt relief records
Keep invoice, debt age, write-off and VAT return evidence together before claiming bad debt relief.
VAT cash accounting controls
A guide to VAT cash accounting controls for UK businesses, covering VAT reporting based on payment rather than invoice timing, review …
VAT Cash Accounting Scheme exit routine
Plan a VAT Cash Accounting exit with debtor, creditor and VAT control account checks.
VAT digital links in a spreadsheet chain
Keep VAT spreadsheet chains MTD-compliant with digital links, version control and clear review evidence.
VAT domestic reverse charge end user evidence
Document end user status, CIS scope and invoice wording before applying or not applying the construction reverse charge.
VAT error correction disclosure threshold
Review VAT errors with value, timing, cause and disclosure evidence before correcting returns.
VAT error log
A guide to VAT error log for UK businesses, covering tracking VAT corrections before they are reported or adjusted, review routines and …
VAT flat rate limited cost trader check
Check relevant goods, flat rate percentages and scheme evidence before submitting VAT returns.
VAT flat rate scheme bookkeeping controls
A guide to VAT flat rate scheme bookkeeping controls for UK businesses, covering bookkeeping checks for businesses using a flat rate …
VAT Flat Rate Scheme: when does it pay off?
When the VAT Flat Rate Scheme genuinely saves UK businesses money and when it costs them.
VAT for marketplace seller reports
Turn marketplace seller reports into VAT-ready records for gross sales, fees, refunds, reserves and marketplace VAT.
VAT on advance payments and tax points
Keep VAT evidence clear when customers pay deposits or advances before the final invoice.
VAT on company cars and mileage
A guide to VAT on company cars and mileage for UK businesses, covering vehicle costs and mileage claims in VAT records, review routines and …
VAT on customer refunds
A guide to VAT on customer refunds for UK businesses, covering refunds and credit notes that reduce sales VAT correctly, review routines and …
VAT on delivery charges for ecommerce
Keep delivery charge VAT coding consistent with order data, carrier invoices and marketplace reports.
VAT on deposits and prepayments
A guide to VAT on deposits and prepayments for UK businesses, covering customer deposits and advance invoices in the VAT records, review …
VAT on discounts and rebates
A guide to VAT on discounts and rebates for UK businesses, covering discounts, rebates and price adjustments in VAT reporting, review …
VAT on dropshipping and marketplaces
Review VAT on dropshipping, marketplace liability, supplier location and customer evidence before the VAT return.
VAT on ecommerce marketplaces
A guide to VAT on ecommerce marketplaces for UK businesses, covering marketplace sales, fees and VAT evidence, review routines and …
VAT on gift cards and vouchers
Control VAT on vouchers with issue, redemption, expiry and refund records that support the VAT return.
VAT on imported services
A guide to VAT on imported services for UK businesses, covering overseas supplier services that need careful VAT coding, review routines and …
VAT on Imports and Exports
Understand import VAT, postponed accounting, zero-rated exports and the reverse charge for UK businesses trading internationally.
VAT on low value imports for ecommerce
Organise low value import VAT evidence, supplier invoices and customer sale records for UK ecommerce bookkeeping.
VAT on mixed-rate bundles
Set controls for mixed-rate VAT bundles so invoices, product data and VAT return evidence agree.
VAT on platform fees for ecommerce
Post ecommerce platform fees with supplier evidence, reverse charge review and payout reconciliation.
VAT on refunds after a rate change
Control VAT on refunds after rate changes with original sale evidence, credit notes and return reports.
VAT on Stripe and PayPal fees
Reconcile payment processor fees with VAT evidence, gross sales and bank payouts.
VAT on subscriptions and recurring billing
Keep VAT coding consistent for subscriptions, upgrades, downgrades, cancellations and recurring invoices.
VAT OSS: digital services to EU customers
A practical UK guide to the Non-Union OSS for selling digital services to EU consumers post-Brexit.
VAT partial exemption de minimis review
Keep partial exemption calculations, exempt income evidence and annual adjustment notes together.
VAT return evidence pack
Build a VAT return evidence pack with reconciliations, reports, adjustments and filing receipts.
VAT return preparation checklist
A guide to VAT return preparation checklist for UK businesses, covering the work needed before a VAT return is reviewed, review routines and …
VAT return review before submission
A guide to VAT return review before submission for UK businesses, covering final checks before sending VAT figures through software, review …
VAT suspense account
A guide to VAT suspense account for UK businesses, covering temporary VAT postings that need clearing before submission, review routines and …
When to Register for VAT
Know when you must register for VAT, when voluntary registration pays off and what to do once registered.