SIDP Evaluation Report final June 2014
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SIDP Evaluation Report final June 2014
Guidance Notes for Government DepartmentsSeventh editionIssued: 19 July 2012HM Revenue& CustomsGuidance Notes for Government DepartmentsSeventh editio SIDP Evaluation Report final June 2014on 2012These guidance notes cancel and replace the 6th Edition last reissued and updated in March 2009. They are designed to give a brief introduction to VAT and the way in which it applies to Government Departments (GDs). They have been generally revised and updated and are primarily designed for V SIDP Evaluation Report final June 2014AT Liaison Officers (VLOs) in GDs.Guidance Notes for Government Departments I Page 2 of 87Contentsi ii iii iv VIntroduction How to use this guidance WSIDP Evaluation Report final June 2014
ho should read this guidance? Useful Notices Use of tax advisors Do you have any comments? PART 1 - An overview of VAT1.1 1.2 1.3 1.4 1.5 1.6VAT LiaisGuidance Notes for Government DepartmentsSeventh editionIssued: 19 July 2012HM Revenue& CustomsGuidance Notes for Government DepartmentsSeventh editio SIDP Evaluation Report final June 2014have a query, what sort of information do 1 need to provide? How quickly will you deal with my query?1.7 1.8 1.9A basic Introduction to VAT What IS VAT? How does VAT affect GDs? Is there a difference between VAT incurred in carrying out statutory functions and VAT incurred in respect of other ‘suppl SIDP Evaluation Report final June 2014ies' made by a department?1.10 1.11 1.12How does VAT work? What are taxable supplies? What is the difference between “Business" and “Non-Business" actSIDP Evaluation Report final June 2014
ivities?1.13 1.14How does “Business" apply to GDs? 1 have heard that some supplies are “Exempt" from VAT. What does this mean?1.151 have heard the phrGuidance Notes for Government DepartmentsSeventh editionIssued: 19 July 2012HM Revenue& CustomsGuidance Notes for Government DepartmentsSeventh editio SIDP Evaluation Report final June 2014s and trading funds incur on making both taxable and exempt supplies?1.19 1.20 1.21The Reverse Charge What is the Reverse Charge? How does the Reverse Charge Work? What is the effect of the reverse charge?Guidance Noles for Government Departments I Page 3 of 87Registration for VAT1.22When does a GD SIDP Evaluation Report final June 2014need to register for VAT?1.23Why aren't GDs subject to the normal VAT registration rules?1.24How will HMRC register my department for VAT?The VAT RetuSIDP Evaluation Report final June 2014
rn1.25How do I complete my VAT return?1.26Am I allowed to "Net Off"?1.27When should I recover and account for VAT?1.28How often should my VAT return bGuidance Notes for Government DepartmentsSeventh editionIssued: 19 July 2012HM Revenue& CustomsGuidance Notes for Government DepartmentsSeventh editio SIDP Evaluation Report final June 2014eneral Advice about Sales2.1What happens when my department sells goods and services to other GDs and Executive Agencies?2.2What happens when my department sells goods and services to Non-Departmental Public Bodies (NDPBs)?2.3What happens when an Executive Agency sells goods or services to another G SIDP Evaluation Report final June 2014D?Guidance Notes for Government DepartmentsSeventh editionIssued: 19 July 2012HM Revenue& CustomsGuidance Notes for Government DepartmentsSeventh editioGọi ngay
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