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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.

• From: HM Revenue & Customs
• Published: 18 September 2024
• Last updated: 25 September 2024 — See all updates

Documents

Purpose, scope and audience (part 1)

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General approach to VAT compliance controls (part 2)

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Order to cash (part 3)

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Procure to pay (part 4)

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Employee expenses (part 5)

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Record to report (part 6)

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VAT reporting (part 7)

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VAT reporting – manual adjustments (part 8)

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Outsourcing (part 9)

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Next steps — correcting errors and guidance (part 10)

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Details

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.

Published 18 September 2024
Last updated 25 September 2024 + show all updates

1. 25 September 2024

   Purpose and scope section in part 1 has been updated to explain UK VAT registered businesses who use invoice accounting should read these guidelines.

2. 18 September 2024

   First published.