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Official guidance

VIT40000 · Specific issues

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VIT40100 · Definition and VAT status of holding companies
VIT40600 · When is VAT recoverable by holding companies
VIT41000 · Viability studies
VIT41600 · Domestic accommodation
VIT41700 · Accommodation provided to employees
VIT41800 · Farmhouses
VIT41900 · Sale of domestic property
VIT42000 · Timeshare accommodation
VIT42100 · Removal expenses
VIT42500 · Subsistence
VIT43000 · Entertainment
VIT43200 · Business entertainment
VIT43300 · Goods and services used for business entertainment and other business purposes
VIT43400 · When input tax can be recovered on entertainment costs
VIT43500 · Appeals about business and staff entertainment
VIT43600 · Staff entertainment
VIT43700 · Employee rewards and perks
VIT43800 · Clothing
VIT43900 · Employee share incentive schemes
VIT43910 · Retraining prior to redundancy
VIT43920 · Relocation expenses
VIT43930 · Information technology supplied for homeworking
VIT43940 · Mobile phones
VIT43950 · Sports and recreational facilities available to staff in general
VIT44000 · Sponsorship
VIT44200 · Reasons for making purchases in connection with sponsorship
VIT44300 · Test for sporting and recreational activities
VIT44400 · Toll Operators
VIT44600 · Funded occupational pension schemes
VIT44650 · Funded occupational pension schemes: Effect on employers
VIT44700 · Funded occupational pension schemes: Effect on trustees
VIT44750 · Funded occupational pension schemes: Effect of VAT Grouping
VIT44800 · Employers who are sole trustees of their pension fund
VIT45410 · When employers should charge output tax in connection with funded occupational pension schemes – arrangements that can be applied following CJEU decision in PPG
VIT45500 · Pensions provided for the employees of more than one employer
VIT45600 · Apportionment of tax by cathedrals and churches
VIT45700 · The banding system for cathedrals and churches
VIT46000 · Treatment of input tax on franchised catering in clubs
VIT46200 · Treatment of VAT on catering overheads in clubs
VIT40500 · Basic functions of holding companies and their ability to register for VAT
VIT44900 · When employers should charge output tax in connection with funded pension schemes
VIT45000 · Third parties providing both administration and investment services to funded occupational pension schemes – arrangements where the employer does not directly contract and pay for the services.
VIT45100 · Pensions provided for the employees of more than one employer
VIT45200 · When trustees of funded pension schemes can claim input tax
VIT45300 · Attribution of services received in connection with funded pension schemes
VIT45400 · Attribution of services received in connection with funded occupational pension schemes following CJEU judgement in PGG - use of tripartite contracts
VIT45420 · Attribution of services received in connection with occupational funded pension schemes following CJEU judgment in PPG – Supply of Scheme Administration services by pension trustees to an employer
VIT45430 · Supply of services by holding company or Service Company to an employer or employers
VIT45440 · Attribution of services received in connection with occupational funded pension schemes following CJEU judgment in PPG – use of VAT grouping
VIT45510 · When trustees of funded occupational pension schemes can claim input tax

VAT Input Tax
Specific issues: contents

VIT41000 | Specific issues: viability studies

From HM Revenue & Customs · VAT Input Tax

Guidance on how input tax may be reclaimed on the costs of viability studies is given at .

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