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Contents

Official guidance
VAT Business/Non-Business Manual

VBNB20000 · VAT Business and Non-Business: Meaning

  • VBNB20100 · VAT Business and Non-Business Basic Principles: The term ‘Business activity’
  • VBNB20200 · VAT Business and Non-Business Basic Principles: The concept of ‘business’ for VAT purposes
  • VBNB20250 · VAT Business and non-business basic principles: The Meaning of Business
  • VBNB20400 · VAT Business and non-business basic principles: purpose of activity
  • VBNB20600 · VAT Business and non-business basic principles: section 94 of the VAT Act 1994
  • VBNB20700 · VAT Business and non-business activities basic principles: Non-business activities
  • VBNB20800 · VAT Business and non-business basic principles: Persons or Organisations with both business and non-business activities
  • VBNB20900 · VAT Business and non-business basic principles: Outside the scope income
  • VBNB22110 · VAT Business and non-business basic principles: Sole proprietor with business and private activities
  • VBNB22120 · VAT Business and non-business basic principles: Non-business activities which result in payment
  • VBNB29000 · VAT Business and Non-Business activities: purchase or sale of shares or securities for investment purposes
  • VBNB24000 · VAT Business and Non-Business activities: deemed business activities
  • VBNB26000 · VAT Business and Non-Business activities: taxable persons with more than one activity
  • VBNB27000 · VAT Business and Non-Business activities: hobbies
  1. VAT Business and Non-Business: Meaning: contents
  2. VAT Business and non-business basic principles: Persons or Organisations with both business and non-business activities

VBNB20800 | VAT Business and non-business basic principles: Persons or Organisations with both business and non-business activities

From HM Revenue & Customs · VAT Business/Non-Business Manual

Many persons or organisations will have both business and non-business activities, but the following sectors are more likely to because of the nature of their activities and how they are funded.

1. Charities

2. Museums and galleries

3. Clubs and associations

4. Local authorities and government bodies

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