38 articles tagged with VAT.
How the Construction Industry Scheme domestic reverse charge VAT works in 2026 -- who it applies to, invoicing rules, cash flow impact, and common mistakes.
20% VAT on private school fees from January 2025 explained -- who pays, which schools are exempt, and what parents can do to manage the cost.
UK VAT registration is mandatory above £90,000 turnover. Voluntary below. Here's the threshold, when to register, the Flat Rate Scheme, MTD VAT rules and how to deregister if turnover falls
House clearance is a cash-heavy trade with waste carrier licence and disposal costs most guides ignore. Worked example on £48,000 turnover shows the real tax bill for 2026/27.
Mobile mechanics carry thousands of pounds in diagnostic kit and van stock. Full worked example on £52,000 turnover shows exactly what a self-employed mobile mechanic keeps after tax and NI in 2026/27.
Selling vintage and second-hand clothing at scale on Vinted, Depop and eBay is a real trading business, not a hobby. Full worked example on £28,000 turnover plus how the VAT margin scheme works once you register.
Amazon FBA sellers face specific tax questions around stock valuation, VAT on fulfilment fees and the £90,000 threshold. A practical UK guide for 2026/27.
Dropshipping businesses face VAT questions that differ from standard retail, including where goods are shipped from. A practical 2026/27 guide for UK dropshippers.
Locum dentists often mix NHS and private income, with different VAT treatment for each. Full worked example on £65,000 income and how the NHS/private split affects tax.
How the DIY Housebuilders VAT reclaim scheme works for a new self-build home in the UK, what qualifies, and common mistakes that cause claims to be rejected in 2026/27.
Self-employed wedding planners handle client deposits, supplier payments and commission arrangements that need careful tax treatment. Full worked example on £38,000 turnover and how to handle money that passes through your accounts.
How freelance translators and interpreters are taxed as sole traders in 2026/27 — allowable expenses, VAT on overseas clients, Class 4 NI and Self Assessment basics.
Should a self-employed handyman, builder or tradesperson register for VAT before hitting the £90,000 threshold in 2026/27? Weighing the flat rate scheme, competitiveness and reclaiming input VAT.
The VAT, customs duty and registration costs of personally importing a car from the EU into the UK in 2026/27, post-Brexit, including the rules for new vs used vehicles.
How VAT works differently for Northern Ireland businesses trading goods with the EU in 2026/27 under the Windsor Framework, compared with the rest of the UK, and why services are treated differently again.
Why VAT-registered businesses can usually only reclaim 50% of the VAT on a leased company car in 2026/27, and when the full 100% can be reclaimed instead.
Tax treatment of farm diversification income in 2026/27: holiday lets, wedding venues, farm shops and renewable energy leases -- how it differs from farming trades, VAT issues, and the Agricultural Property Relief impact.
A practical walkthrough of registering for VAT online via HMRC's Government Gateway in 2026/27 -- documents needed, choosing your effective date and accounting scheme.
Private school fees have carried 20% VAT since January 2025. Here's what's taxed, what's still exempt, a worked cost example, and planning considerations for parents in 2026.
The VAT registration threshold is £90,000 in 2026/27. Here's when registration becomes compulsory, when voluntary registration makes sense, and whether the Flat Rate Scheme saves or costs you money.
How VAT applies to distance selling from the UK to EU consumers in 2026/27, the EU One Stop Shop, and when a UK-based online seller must register for VAT abroad.
How the VAT Flat Rate Scheme works in 2026/27, why the 16.5% limited cost trader rate catches many service businesses, and when the scheme still saves money.
A practical guide to the VAT Flat Rate Scheme in 2026/27 -- how it works, sector rates, the Limited Cost Trader 16.5% trap, the 1% first-year discount and a worked example for an IT contractor.
How VAT applies to digital services in the UK in 2026/27: what counts as a digital service, UK-to-EU B2C rules post-Brexit, IOSS, UK registration threshold, and practical guidance for online course creators and SaaS businesses.
Understand CIS domestic reverse charge VAT -- who it applies to, how it changes cashflow, and what contractors and subcontractors must do in 2026.
How to get an EORI number, account for import VAT with postponed VAT accounting, and stay compliant when importing goods to the UK in 2026.
How the VAT Flat Rate Scheme works in 2026/27, why the limited cost trader 16.5% rate wipes out the saving, and how to decide if it still pays.
Leaving employment to go self-employed in 2026/27? Trading allowance, NI, payments on account, the £90,000 VAT threshold and when to register, explained.
How to reclaim 20% VAT on a UK self-build or conversion in 2026/27 using the DIY Housebuilders Scheme: what qualifies, deadlines, paperwork and pitfalls.
Service businesses on the VAT Flat Rate Scheme may be 'limited cost traders' paying 16.5% -- leaving almost no benefit. Learn which businesses are affected and better alternatives.
New residential construction is zero-rated for VAT. Developers can recover input tax but must not charge output VAT on the first sale. Conditions and exceptions.
How VAT partial exemption works in 2026/27: the standard method, de minimis limits, the annual adjustment, and how to recover input VAT correctly.
A practical guide to VAT registration in 2026: the £90,000 threshold, voluntary registration pros and cons, VAT schemes, and Making Tax Digital obligations.
How the VAT Margin Scheme works for second-hand goods, antiques, art, and collectibles in 2026 -- VAT on profit margin only, eligible goods, global accounting, auctioneers scheme, and record-keeping requirements.
Commercial property is VAT-exempt by default. The Option to Tax lets owners charge 20% VAT and recover input tax. Here is how OTT, the CGS and TOGC rules work in 2026.
The domestic VAT reverse charge for construction shifts VAT accounting to the customer. Learn who it applies to, how to invoice, its cashflow impact and exceptions in 2026/27.
When must you register for VAT in 2026/27? The £90,000 threshold explained, the rolling 12-month test, when voluntary registration pays off, and whether to choose the Flat Rate Scheme.
Is the VAT Flat Rate Scheme worth it in 2026/27? Sector rates, the 1% first-year discount, the 16.5% Limited Cost Trader rate, the £230k cap and a full consultant worked example versus standard VAT.
