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VAT

Essential VAT issues.

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This section contains introductory guides to the often very complex area of VAT.

Group VAT Registration

Advantages and disadvantages of VAT grouping.

Recovering VAT on staff expenses

How to reclaim VAT on supplies made to your employees.

VAT - a summary

A general overview of the principles of VAT.

VAT - annual accounting scheme

A guide to the annual accounting scheme.

VAT - bad debt relief

The conditions and requirements of claiming VAT relief on bad debts.

VAT - cash accounting

A guide to the cash accounting scheme.

VAT do's and don'ts

Key actions to take and traps to avoid.

VAT - flat rate scheme

A guide to the simplified scheme for small businesses.

VAT - how to survive the enforcement powers

Making sure you comply with the rules.

Latest news

25 Jun 2026

Tax gap up to more than £59 billion

The tax gap rose to a record high of £59.2 billion in cash terms for 2024/25, according to the latest data from HMRC.

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Are you saving enough for a comfortable retirement?

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