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Help with VAT compliance controls — Guidelines for Compliance GfC8
Find out what HMRC considers as good practice in relation to VAT accounting and compliance processes.
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These Guidelines for Compliance (GfC) set out HMRC’s recommended approach and are designed to help you understand our expectations as you plan, carry out, and review the accounting and compliance processes that ensure VAT is accurately declared by your business.
Updates to this page
Published 18 September 2024Last updated 25 September 2024 + show all updates
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Purpose and scope section in part 1 has been updated to explain UK VAT registered businesses who use invoice accounting should read these guidelines.
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First published.