Tax Advice and Tax Planning: Value Added Tax in the United Kingdom
. Value added tax (VAT) is a type of sales tax. In some countries, including Australia, Canada, New Zealand, and Singapore, this tax is known as "goods and services tax" or GST; and in Japan it is known as "consumption tax". VAT is an indirect tax, in that the tax is collected from someone other than the person who actually bears the cost of the tax (namely the seller rather than the consumer). As VAT is intended as a tax on consumption, exports (which are, by definition, consumed abroad) are usually not subject to VAT or VAT is refunded. VAT differs from a conventional sales tax in that VAT is levied on every business as a fraction of the price of each taxable sale they make, but they are in turn reimbursed VAT on their purchases, so the VAT is applied to the value added to the goods at each stage of production. Sales taxes are normally only charged on final sales to consumers: because of reimbursement, VAT has the same overall economic effect on final prices. The main difference is the extra accounting required by those in the middle of the supply chain; this disadvantage of VAT is balanced by application of the same tax to each member of the production chain regardless of its position in it and the position of its customers, reducing the effort required to check and certify their status.
A common VAT system is compulsory for member states of the European Union. The EU VAT system is imposed by a series of European Union directives, the most important of which is the Sixth VAT Directive (Directive 77/388/EC). Nevertheless, some member states have negotiated VAT exemption or variable rates for regions or territories. The Canary Islands, Ceuta and Melilla (Spain), Gibraltar (UK) and Åland Islands (Finland) are outside the scope of the EU system of VAT, while Madeira (Portugal) is allowed to levy variable rates. Under the EU system of VAT, where a person carrying on an economic activity supplies goods and services to another person, and the value of the supplies passes financial limits, the supplier is required to register with the local taxation authorities and charge its customers, and account to the local taxation authority for, VAT (although the price may be inclusive of VAT, so VAT is included as part of the agreed price, or exclusive of VAT, so VAT is payable in addition to the agreed price).
VAT seems easy till it all goes wrong. Are you sure, you know the difference between standard rated, zero-rated and exempt supplies? Are you claiming input tax correctly? Should you be VAT registered in another country? Do you know if you are eligible for a special VAT accounting scheme? Do you keep up-to-date with changes in legislation and its interpretation by the courts? Might you be subject to a claw-back of VAT on sale of the business premises? Coddan CPM's VAT consultancy team advises on all aspects of VAT covering a wide range of businesses from small sole proprietors to large groups of companies. We also advise charities and other not for profit organisations. We can assist in the preparation of periodic returns, performing a VAT procedural health-check to ensure compliance with current legislation, establishing the VAT liability of specific transactions, ensuring steps are taken to mitigate the incidence of VAT, penalties and surcharges wherever possible, or simply applying for sole or group registration. We can also negotiate with Customs or take cases to the Tribunals to resolve disputes. For more information, please contact us.
Further information
What is VAT? VAT is a tax on consumer expenditure. It is collected on business transactions, imports and acquisitions. Most business transactions involve supplies of goods or services. VAT is payable if they are: supplies made in the United Kingdom (UK) or the Isle of Man, by a taxable person, in the course of a business and are not specifically exempted or zero-rated. When must I register and start charging VAT? The supply of any goods and services, which are subject to VAT at any rate are called taxable supplies whether you are VAT registered or not. If the value of your taxable supplies is over a specific limit, you need to register for VAT, unless your supplies are wholly or mainly zero rated in which case you may apply for exemption from registration.
The limits are shown in the supplement to Notice 700/1 Should I be registered for VAT? At preset intervals you need to fill in a VAT return with details of your sales and purchases. You can do this online or using a paper return. If the VAT on your sales is more than the VAT on your purchases you pay us the difference. On the other hand, if the VAT on your purchases is more than the VAT on your sales you can claim the difference from us. The flat rate scheme for small businesses simplifies VAT accounting procedures to save you time and money.
Measures already published to attempt to bring non-EU based businesses providing electronically supplied services to individuals or non-business organisations based in the EU into VAT registration within the EU from 1 July 2003, have been extended in the UK.
Such businesses can choose which Member State they wish to register in and then account for VAT in that state for all their EU supplies. Several new measures are being introduced, amongst which are extensions of powers to demand security from a business believed to be involved in false use of VAT registration numbers, missing traders, or deliberate or persistent insolvency. Additionally, for those involved in chain transactions of goods or services, where VAT is evaded by a member or members of the chain, frequently referred to as Carousel fraud, members of the chain may be held jointly and severally liable for unpaid VAT. Both measures come in from 10 April 2003. From 16 April 2003 Customs will require higher standards of evidence for input tax deduction in respect of certain categories of goods such as alcohol, road fuel, telephones and computers.
Further measures include the imposition of tax points in respect of continuous supplies of services between connected parties from 1 August 2003, a requirement from 9 April 2003 to carry out apportionment at source of input tax where land and buildings are used both for business and non-business purposes, and additional measures regarding the sale of new freehold commercial buildings. Value Added Tax or VAT is a charge made by the Government on consumer spending. That means that most goods and services in the UK are taxed at the standard rate of 171/2 per cent. Domestic fuel and power are charged at a reduced rate of 5 per cent from September 1997. Some things are zero- rated (not subject to VAT) such as children's clothing or exempt from VAT such as insurance.
Apart from the added costs, VAT is not something you will probably have to worry about. It is more of a concern to people running businesses. If you are planning to set up a business of your own you should seek advice on how you pay your VAT bills from Customs and Excise offices. These are situated in most cities and staff there will be able to advise you free of charge. You can also seek help from professional accountants. If you are an overseas visitor from a non-EC country or you have friends or family visiting the UK who will return to a non-EC country, it is possible to claim the VAT back on things you buy and take home. To do this you must use shops which take part in the Retail Export Scheme. Not all shops take part in the scheme.
Those that do will usually advertise. You will see a sticker which says Tax Free Shopping in the shop window. If you are not sure, ask a sales assistant if they can fill in a VAT refund document when you buy something. This is the document you need to claim your VAT back. Some sales assistants will tell you that a till receipt with the shop's VAT number is all you need to claim back VAT. This is not true. If the shop can't offer you a VAT refund document you won't get VAT back.
Self-employed people will have to pay VAT. The amount you pay back to Customs and Excise (the Government department responsible for collecting it) is the amount you have received on the supply of goods and services minus the amount you have paid from getting goods and services.
If you have paid out more than you have received, you should be able to get a rebate. We can help you understand your rights and responsibilities under the UK tax system, including the information the Inland Revenue have sent you about your tax, on matters such as PAYE, self assessment, tax credits and allowances, and tax for the self-employed. We can also help you if you are worried because you are the subject of an Inland Revenue enquiry; you cannot pay your tax and may be facing legal proceedings for non-payment; you think you should get a tax refund; or you feel you are being unfairly treated by the Revenue. Tax rates and allowances change each year. This page has been designed to enable us to keep the information up to date as simply as possible.
The links may be slightly slower than a normal web page. Choose the tax you want to find out about and select a link below. We have included rates for the most common taxes: Income Tax, National Insurance contributions, Corporation Tax, VAT, Capital Gains Tax and Inheritance Tax.
A common VAT system is compulsory for member states of the European Union. The EU VAT system is imposed by a series of European Union directives, the most important of which is the Sixth VAT Directive (Directive 77/388/EC). Nevertheless, some member states have negotiated VAT exemption or variable rates for regions or territories. The Canary Islands, Ceuta and Melilla (Spain), Gibraltar (UK) and Åland Islands (Finland) are outside the scope of the EU system of VAT, while Madeira (Portugal) is allowed to levy variable rates.
Under the EU system of VAT, where a person carrying on an economic activity supplies goods and services to another person, and the value of the supplies passes financial limits, the supplier is required to register with the local taxation authorities and charge its customers, and account to the local taxation authority for, VAT (although the price may be inclusive of VAT, so VAT is included as part of the agreed price, or exclusive of VAT, so VAT is payable in addition to the agreed price). VAT that is charged by a business and paid by its customers is known as output VAT (that is, VAT on its output supplies). VAT that is paid by a business to other businesses on the supplies that it receives is known as input VAT (that is, VAT on its input supplies).
A business is generally able to recover input VAT to the extent that the input VAT is attributable to (that is, used to make) its taxable outputs. Input VAT is recovered by setting it against the output VAT for which the business is required to account to the government, or, if there is an excess, by claiming a repayment from the government. Different rates of VAT apply in different EU member states. The minimum standard rate of VAT throughout the EU is 15%, although reduced rates of VAT, as low as 5%, are applied in various states on various sorts of supply (for example, domestic fuel and power in the UK). The maximum rate in the EU is 25%. The Sixth VAT Directive requires certain goods and services to be exempt from VAT (for example, postal services, medical care, lending, insurance, betting), and certain other goods and services to be exempt from VAT but subject to the ability of an EU member state to opt to charge VAT on those supplies (such as land and certain financial services).
Input VAT that is attributable to exempt supplies is not recoverable, although a business can increase its prices so the customer effectively bears the cost of the 'sticking' VAT (the effective rate will be lower than the headline rate and depend on the balance between previously taxed input and labour at the exempt stage).
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VAT: Value added tax is one of the most complex and onerous tax regimes imposed on business - so complex that many businesses inadvertently overpay or underpay VAT. We provide an efficient cost effective VAT service, which includes: Assistance with VAT registration Advice on VAT planning and administration Use of the most appropriate scheme VAT control and reconciliation Help with completing VAT returns Planning to minimise future problems with Customs and Excise Negotiating with Customs and Excise in disputes and representing you at VAT tribunals SFiling accounts with Companies House We are charging a £70.00 fee for VAT Preparation (1-20 invoices per month)
Value Added Tax (VAT) is a tax businesses charge when they supply their goods and services in the United Kingdom (UK) or Isle of Man (IOM). It is also charged on goods, and some services, that are imported from places outside the European Community (EC) and on goods and services coming into the UK from another EC Member State.
VAT is charged on the value of supplies of taxable goods and services made in the UK, including some exports to EU countries. It is also chargeable on imports of goods from outside the EU. The main rates are zero and 17.5%, but a few supplies are charged at 5%.
All traders must register for VAT if they make taxable supplies which exceed the set limits. Where the value of taxable supplies in the previous 12 months was more than £61,000, or is likely to exceed this annual limit within the next 30 days, the trader has to register within 30 days. Failure to notify on time attracts penalties.
The VAT System:
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A registered trader must charge customers output VAT on any sales. The value of input VAT can be offset against output VAT and the excess output VAT is paid over to Customs and Excise. Where there is an excess of input VAT, tax may be reclaimed. Some input VAT cannot be reclaimed: Purchases of motor cars, except cars bought wholly for business purposes. Business entertainment expenses.
Most businesses have to account for VAT at the date that the invoice for the supply is raised. However, traders can claim VAT bad debt relief on debts more than six months old that have been written off.
VAT Registration - 'Pros' and 'cons': As with most things, there are pros and cons in registering for VAT. On the down side, you have the administrative burden of completing registration forms and quarterly VAT returns, although most modern computer accounting packages will do the work for you anyway. You will also have to charge VAT to your customers. If they are mainly VAT registered themselves, it will have minor cash flow effect, but that aside, should cause no problems. On the other hand, if your clients are not VAT registered, or are private individuals, then overnight you will make yourself 17.5% more expensive, and be commercially disadvantaged as a result.
On the plus side, you will be able to recover the VAT on your purchases, and not just those from the date you register for VAT. VAT can also be recovered on goods or assets purchased three years prior to registering for VAT, provided they are still on hand at the time of registration, and the normal evidence for the deduction of input VAT is retained (i.e. the purchase invoice). You cannot recover VAT on the items that you no longer have at the time of VAT registration because they have been sold or used up.
VAT on Services: With services, the rules are slightly different. VAT on services can only be recovered on services received six months prior to VAT registration. The services have to be used for business purposes, and you must also retain the purchase invoice(s).
You are supposed to claim back any pre-registration VAT on your first VAT return. However, HMRC may allow the claim to be made on a later return, up to three years after the date the first return was due. You could, therefore, reclaim the VAT on goods or assets six years after they were acquired.
A corporate body can recover VAT incurred before incorporation on its first VAT return providing the person to whom the supply was made, or who paid for the supply, became a member (shareholder), officer or employee of the corporate body and was reimbursed for the whole cost of the goods or services and they were acquired for the purposes of the business.
In addition, there is the perceived ‘street cred’ of being VAT registered. If your customers are mainly large companies, and they see you are not VAT registered, they may think your business is not large enough to service them properly. With a VAT number, however, the may assume you are bigger than you are, and take your business more seriously.
On a practical level, VAT registration can take up to two months to complete due to backlogs at HMRC, even though the Taxpayers Charter says are supposed to do it in 15 working days.
No VAT Registration Number? So, what happens if you have applied for VAT registration from a current date, and you do not have a VAT number yet? Without a VAT number you cannot issue VAT invoices. HMRC will advise you to charge a VAT-inclusive price on your 'invoice' and add a statement that the price includes VAT, and that you are VAT registered but have not yet received your VAT number. Once you get the number, you should issue a VAT invoice within 30 days. Be prepared, however, for the fact some customers may query this treatment, and be reluctant to pay until they get a proper VAT invoice. UK VAT Registrations: Application for VAT Registration in UK - £150.00
THE VALUE ADDED TAX SYSTEM
Value Added Tax, or VAT, is a tax most suppliers of goods and services charge by adding it to those goods and services. Business supplies include selling goods, renting and hiring goods, business stock used for private reasons, services including hairdressing, charging an admission price for buildings, and providing supplies as a self-employed person.
VAT rates vary according to the goods and services supplied. There are four categories:
Exempt Supplies: Including education, finance, insurance, and the services of doctors and dentists (but not some other services, such as osteopaths). There is no Value Added Tax charged on exempt supplies. If you only supply exempt services, you cannot usually register for VAT. However if you are Value Added Tax registered and have some exempt supplies, you may have difficulty claiming back all your input tax.
Zero Rate: Charged on most food (but not restaurant or takeaway meals), children's shoes and clothing, prescriptions, books and newspapers, new house sales and prescriptions. If the only goods you supply are zero-rated, you may not have to register to VAT – but you do have to apply for exemption from registration.
Reduced Rate: A rate of 5% that includes fuel and power used in homes and by charities.
Standard Rate: Now 17.5%, and applied to all goods and services which do not fall into the other three categories.
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Once your turnover reaches the threshold (£61,000) - or will within 30 days - you must register for Value Added Tax. To work out whether you have to register, you can ignore the value of any capital assets - buildings, vehicles or equipment - you have sold and any exempt supplies. Putting off registration can be expensive as you may have to pay Customs and Excise the tax that you should have collected plus a fine as well. There are severe penalties for late registration and for VAT evasion.
Most businesses collect more VAT from their customers than they pay to their suppliers. They then fill in a quarterly Value Added Tax return, and pay the surplus to Customs and Excise. If you need to register, you have to account for VAT whenever you supply goods and services.
For VAT purposes, the tax you charge on those supplies is your output tax. Customers registered for Value Added Tax who are using your supplies for their business then register the tax you charge them as their input tax.
Input tax is the VAT you have paid your suppliers for business purchases and expenses. It includes Value Added Tax on raw materials and things you buy to re-sell, as well as business equipment, business phone calls and payments for professional services, such as accountants' fees. If you regularly pay out more VAT than you collect, you can fill in a return every month and claim a refund from Customs and Excise.
However you cannot reclaim input tax on some cars, certain entertainment expenses or if you only supply exempt goods and services.
Remember that it is you, not your business, who is registered for VAT. Registration covers all parts of your business, so you need register only once. If you bought your business as a going concern, you need to look at the taxable turnover to see whether you need to register. Your registration date will be the day you took over the business. If the previous owner was Value Added Tax -registered already, you may be able to retain the existing VAT number.
To register for Value Added Tax, you need to contact your local Customs and Excise office - which you can find in your local phone book - and complete Form VAT1. If you are in a partnership, you need to fill in VAT2 as well.
VALUE ADDED TAX EXEMPT SUPPLIES
Certain supplies are exempt from VAT. Output VAT is not charged on such supplies and, in principle, input VAT attributable to such supplies cannot be reclaimed (or the claim is restricted).
Relatively small businesses may be able to reclaim all their input VAT - even for their exempt supplies. The input VAT attributable to their exempt supplies must not exceed £7,500 a year and must be no more than half the VAT on all their purchases.
Exempt supplies include: insurance, finance, health, education, and burial and cremation services.
In general, leases and sales of non-domestic land and buildings, other than newly built ones, are exempt, unless the option to tax has been exercised.
A taxable person may choose to charge output VAT on supplies of existing buildings and land (including rents) that are not used for residential or charitable purposes.
Sales of new buildings are standard-rated unless they are used for residential or charitable purposes.
VALUE ADDED TAX ZERO-RATED SUPPLIES
If a business makes zero-rated supplies, it does not charge VAT on supplies but can reclaim input VAT.
Zero-rated supplies include:
Most food and some drinks - but not catering, restaurant meals or hot take-away food. Domestic supplies of water and sewerage. Books and most other publications. Sales of new residential buildings and buildings for use by charities. Supplies of services by contractors when constructing new residential buildings or buildings for charities. Alterations to some buildings where listed building consent is needed. Public transport of passengers. Drugs, medicines and aids for the disabled. Clothing and footwear for children. Exports of goods and certain services to non-EU countries.
EU SINGLE MARKET
Where sales are made to businesses that are registered in other EU countries, the supplier need not charge VAT:
The customer's VAT number must be shown on the sales invoice. The customer is then responsible for accounting for output VAT on the goods on its own VAT return, but may claim input VAT if the goods are for use in making taxable supplies. However, output VAT must be charged on sales to private individuals in other EU states.
COLLECTION OF VAT AND PENALTIES
Registered traders normally have to submit VAT returns, and pay any VAT due, every three months. Collection of vat and penalties:
Traders who regularly reclaim VAT from Customs and Excise may apply to submit monthly returns. Some large companies have to pay monthly. Tax on imports from outside the EU has to be paid at the time of importation, unless special arrangements are set up. Traders with a turnover of £600,000 a year or less can complete annual returns only, making nine monthly VAT payments on account, with a final payment due along with the year-end return. Penalties are charged for late or incorrect VAT returns. A default surcharge of between 2% and 15% of the VAT payable is charged where returns are late. A penalty of 15% is charged for serious or persistent misdeclarations. A penalty of between 5% and 15% is charged where a person is late in registering for VAT. Interest can also be charged on VAT paid late.
CHANGING REGULATIONS
Value Added Tax rules are changing, year by year, to make the tortuous business of registering and filling in VAT returns easier. Until March 1990, the limit for VAT registration was just £25,400, and even the smallest of businesses quickly ran into the time-consuming process of filing VAT returns. Now the threshold is much higher (£61,000), putting it beyond the reach of the newest and smallest businesses.
There are now special schemes to make life easier for small and medium sized enterprises (SMEs). The cash accounting scheme lets you account for Value Added Tax on the basis of payments you have made and received, instead of on the basis of invoices issued. This means that you automatically have bad debt relief and it also helps if you allow periods of credit or have late payers.
The annual accounting scheme was also extended, with limits doubled so that they now apply to businesses with a turnover of up to £600,000. Annual accounting removes the slog of quarterly tax returns from small businesspeople. Once you have been Value Added Tax registered for a year, you can send in just one annual return and pay monthly by direct debit.
VAT RECORD-KEEPING
Rather like keeping records for the Inland Revenue, you need to be meticulous about Value Added Tax record keeping. You need to record all your business transactions, and keep documents including bank statements, bills, receipts and cheque stubs to back them up. You also need to separate your business transactions from your personal finances.
For VAT purposes, you must keep a record of all the supplies you make and receive, and a summary of Value Added Tax for each tax period covered by your tax returns. Records must be up to date and easy to find, and if you register for VAT you must keep your records for six years. Many businesses choose to employ an accountant or at least a book-keeper at this stage, to take the headache out of paperwork and leave them time to get on with running their business, especially since there are severe penalties for failing to keep records.
WHAT IF I OPT TO TAX MY LAND AND BUILDINGS?
For certain supplies of land and buildings, which would otherwise be exempt from Value Added Tax, you can choose to "elect to waive" the exemption and thus charge VAT on your supply (this is also known as the "option to tax"). If you do opt to tax, the value of the taxable supplies of the land and buildings covered by the option must be included in your taxable turnover when you are deciding whether you are liable to be registered or whether you wish to be registered on a voluntary basis.
If you are not already liable to be registered for Value Added Tax and you become liable to register, or wish to register voluntarily, following the option to tax, a written notice of your option must be included with your Form VAT1 (Application for Registration). If you have already made an exempt supply of the land or building (sale, leasing or letting) before the date from which you want your option to have effect, you must first get our written permission. However, you do not need to do this if you meet the conditions for automatic permission. If this is the case, when submitting your Form VAT1 please confirm in writing that you fully meet these conditions so that we can deal with your option to tax.
If you do not meet the conditions for automatic permission, we cannot process your application for registration until you get permission from our National Advice Service, unless you are making other taxable supplies and are required to, or wish to, register. Once you have permission to opt to tax, you should enclose a copy of the option to tax correspondence with your Form VAT1.
WHAT IF I ONLY SUPPLY GOODS OR SERVICES ABROAD?
If you have a business establishment in the United Kingdom (including a branch or agency) or your usual place of residence is the UK, but you only supply goods or services to customers based outside of the United Kingdom (which would have been taxable if made in the UK), then you are able to register for Value Added Tax on a voluntary basis as long as you receive taxable supplies from United Kingdom Value Added Tax registered businesses or import goods into the UK. If you think you might be able to register, you should phone Nati
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