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Contents

Official guidance

VAT Accounting Manual

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VATAC0500 · Data Protection
VATAC0550 · The role of policy
VATAC1000 · Accounting for VAT
VATAC2000 · Use of estimation for completing VAT returns
VATAC4000 · Using the discretion to direct stagger - addressing stagger manipulation, suspected missing trader VAT fraud cases and cases where financial difficulty could result in accumulating VAT debt
VATAC5000 · Stagger manipulation between associated businesses
VATAC6000 · Missing trader VAT fraud
VATAC7000 · Financial difficulty leading to the accumulation of VAT debt in businesses: contents
VATAC8000 · Examples and letters
VATACUPDATE001 · VAT Accounting Manual: update index
VATACUPDATE140826 · VAT Accounting Manual: recent changes

VAT Accounting Manual
VAT Accounting Manual: update index

VATACUPDATE001 | VAT Accounting Manual: update index

From HM Revenue & Customs · VAT Accounting Manual

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