We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.
First published during the 2022 to 2024 Sunak Conservative government
How to charge VAT, calculate VAT, VAT rates, reclaim VAT on business expenses, keep digital records.
Find out what income you need to include in your tax credits claim or renewal.
Section last updated: May 2023.
The guide to VAT rules and procedures.
Southern Region, Judge J Dobson, Mrs J Coupe FRICS, Mr L Packer on 25 July 2023
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab).