Registering for VAT and Keeping VAT records

You must register for VAT with HMRC.  This can be done using a paper form or online.  Once registered, you generally have to keep reocrds of:

  • the VAT you charge on your sales (output VAT)
  • the VAT you have paid on your purchases (input VAT)
  • the total amount of sales excluding VAT
  • the total amount of purchases excluding VAT

However, there are special VAT schemes to suit particular industries or sectors.


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