VAT Tax & Duty Manual Index

Transcription

1 VAT Tax & Duty Manual Index This document was created June 2017 to reflect that the VAT Tax and Duty Manual (TDM) has been restructured. The lists the subjects covered in the manual and indicates the previous location of the content (VAT Leaflet or a VAT TDM). Document last updated December Part 1 Preliminary & General VAT legislation VAT legislation Farmer and Intra EU transactions Farmers and intra EU transactions Part 2 Accountable Persons VAT and Charities VAT and Charities Reverse Charge Construction Reverse Charge Construction Scrap Metal Scrap Metal State bodies, local authorities, public bodies Reverse charge- Gas Emissions Reverse charge - Gas Emissions Part 3 Taxable Transactions Goods VAT Treatment of Supplies of Bread VAT deductions on certain cars VAT Legislation manual ICAs & Farmers leaflet part Charities & Charities leaflet Reverse Charge Construction leaflet part Scrap Metal & Scrap metal leaflet part State Bodies part Gas Emissions part Animal Insemination Services part Bread & VAT Treatment of Supplies of Bread Leaflet Motor Vehicles Deductibility leaflet 1

2 Electricity Market Electricity Market leaflet Food and Drink Food and Drink leaflet Food Supplements ebrief 70/2011 Footwear Footwear leaflet Garden Sheds & Prefabricated structures part Garden Sheds & Prefabricated structures Gifts and promotional items Horticultural Retailers Food - Hot Take away food VAT treatment of Independent Film and TV Productions Photography Printed Matter Reverse Charge Gas, Electricity, Gas and Electricity Certificates Supplies of second-hand goods Supplies of Live Horses, Greyhounds, Insemination Services and Hire of Horses Motor Vehicles VAT and VRT Retailers Special Scheme part Gifts & Gifts leaflet part Horticultural Retailer part Hot Take away Food part Independent Film & TV Producers part Pharmacists Photography leaflet part Printed Matter & Printed Matter Leaflet part Gas and Electricity Reverse Charge & Leaflet part Sale and Leaseback Transactions part Second-hand goods & Leaflet part Live Horses, Greyhounds, insemination services & Horses leaflet Motor Vehicles VAT and VRT leaflet part Mobile Homes Retailers Special Scheme leaflet VAT Treatment of Alcohol Products Horses and Greyhounds Services VAT on Conferences Education Vocational Training & retraining services Post 2015 Supplies of emergency accommodation Farm Relief Services Hiring or leasing of means of transport Law searchers and Law Agents Opticians part 03b-01 Alcohol & Leaflet part Gift Tokens part Bulk Purchasing part Horses and Greyhounds Conferences leaflet part Driving Schools part Education Vocational Training & retraining services Post 2015 part Emergency Accommodation & Ancillary services part Farm Relief Services part Foreign Principals - VAT 60A Procedures Hiring and leasing of means of transport leaflet part Law Agents, searchers part Opticians 2

3 Sports Facilities Theatrical & Musical events Agricultural Services Member Owned Golf Clubs Solicitors VAT on the services of barristers Actuarial services VAT and Accounting services Auctioneers and Auction Sales Telecommunications (SMS) Third level education research services Entrance Fees to Historic Houses and Gardens VAT and Medical Supplies Personal insolvency practitioners Healthcare sector - Hire and Laundry of Linen egaming Home Care Services VAT and employment agencies Funeral Undertaking Betting, gaming Catering Services Financial Services Hire purchase Transactions Managing a Defined Contribution Occupational Pension Scheme. part Sporting facilities & Sports Facilities leaflet Theatrical & Musical events leaflet Transport of Goods and Ancillary services leaflet part Agricultural Services part Member Owned Golf clubs part Solicitors & Solicitors leaflet part Barristers part Actuaries part Accountants part Auctioneers & Leaflet part Telecommunications (SMS) part Education, Third level research part Admissions, historic houses and gardens & Leaflet part Medical Services & Leaflet part Insolvency part Linen Services part egaming part Home Care Services part Employment Agencies part Short-term car hire part Short-term Boat Hire part Funeral Undertaking part Passenger Transport part Advertising & Leaflet part Veterinary Services & Leaflet part Movable goods, valuations part Betting, gaming part Fairgrounds, amusements part Loss Adjusters part Motor and engineer assessors part Catering Services part Transport, International Leasing Hire purchase Transactions leaflet part Pension Defined Contribution Management of Defined Pension Schemes part Pension Defined Benefit Management of a Pension Fund for its part Pension for employees Employees 3

4 Management of special investment funds VAT and Management of Self Directed Assurance Bonds VAT treatment of Portfolio Management Services Stock Exchange Fees VAT and Debt Factoring and Invoice Discounting State procurement Procurement of goods and services by the State Transfer of Business Transfer of Business Two Thirds Rule Part 4 Place of taxable transactions goods ICA services ICA - Triangulation Distance sales Distance sales Part 5 Taxable Amount Credit cards, retail Credit cards, retail Bad Debts Bad Debts PSWT and RCT Part 6 Rates and Exemptions Mixed Supplies of Goods and Services Mixed Supplies of Goods and Services part VAT Management of special funds part VAT Self Directed Assurance Bonds part VAT treatment of Portfolio Management Services part Stock Exchange Fees part Financial, Debt Factoring & Leaflet part Financial leasing part Financial, Interest Received part Financial, Charge and Credit Cards part State procurement & State procurement leaflet Transfer of Business leaflet part Two-thirds rule part 03a-04 - Triangulation part Distance Sales & Leaflet part Credit cards, retail Part Bad Debts part PSWT and RCT Mixed Supplies of Goods and Services leaflet Change in VAT rates 4

5 Changes in rates of VAT Part 7 Provisions relating to imports exports Part 8 Deductions Adjustable of tax deductible Part 9 Obligations of Accountable persons Expression of doubt Expression of doubt Moneys received basis of accounting Invoices Flat rate Farmers Settlement Vouchers Records Cash register records Notice of requirement to furnish certain information. How to protect your business from VAT fraud VAT Fraud and the Kittel Case Notice of Requirement to issue a document Registration Students Unions Registration of trade protection associations Registration of Gas & Oil Exploration Companies Procedures for cancelling VAT registration Change in VAT rates (Chapter 18 of VAT Guide) part 12 - Adjustable Unpaid Consideration part Non Deductibility - VAT General Expression of doubt leaflet part Monies Received Basis of Accounting, Groups part Cash & Carry Wholesalers part Date of Issue of invoice - services part 12a-03 - Farmers in Northern Ireland part Flat rate Farmers Settlement Vouchers part Cash Registers requirements part Guide re section 108A part How to protect your business from VAT fraud part VAT Fraud and the Kittel Case part Notice of Requirement to issue a document part Students Union part Trade protection Association part Gas & Oil Exploration Companies part Procedures for cancelling VAT registration part Guidelines for the Registration of Taxpayers for VAT part Property Developers pre trading 5

6 e-filing VIES Part 10 Special Schemes Section 56 Zero-Rating of Goods and Services part e-filing part 19a-02 - VIES, Intrastat, Mutual Assistance Section 56 Zero-Rating of Goods and Services part Section 56 (old 13a) Travel Agent's Margin Scheme Travel Agent's Margin Scheme Travel Agent's Margin Scheme Leaflet & part 10c-01 - Travel Agents Margin Scheme Flat rate farmers Flat-rate Addition and Milk bought from Creameries Part 11 Immovable Goods MIPs and Asset Receivers MIPs and Asset receivers Hotel, Holiday Accommodation Hotel, Holiday Accommodation Non-business use of property Non-business use of property Waiver of exemption - Transitional measures Waiver of exemption - Transitional measures part 12a-01 - Flat rate Farmers part MIPs and Receivers part Hotel, holiday accommodation Non-business use of property (VAT on Property Guide) Registration in advance of trading Tax Briefing 64/2006 Property developers renting out residential properties Property developers renting out residential properties Part 12 Refunds Repayment Claims from Members Owned Clubs Repayment Claims from Members Owned Clubs Unjust enrichment Part 13 Administration Waiver of exemption - Transitional measures (VAT on Property Guide) Tax Briefing 69/2008 part Repayment claims re Golf Clubs/Bridport part Unjust enrichment 6

7 VATCA Identity Cards part 28x-01 - Identity Cards VATCA 2011 Guidelines for the application of Section 108D, VATCA 2010 Section 108 Joint and severable liability Fraud Administration Security Bonds Part 14 Repeals Consequential Amendments Transitional Commencement Guidelines for the application of Section 108D, VATCA 2010 part Section 108 Joint and severable liability Fraud part 23a-01 - Security/Bonds *These guidance documents have been archived as they are no longer relevant. Copies can be obtained upon request. 7