VAT Tax and Duty Manual Index

Transcription

1 VAT Tax and 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 July Part 1 Preliminary & General Farmer and Intra EU Transactions Farmers and intra EU transactions VAT Legislation VAT legislation Part 2 Accountable Persons Reverse Charge Construction Reverse Charge Construction Reverse Charge- Gas Emissions Reverse charge - Gas Emissions VAT and Charities VAT and Charities VAT and Scrap Metal Scrap Metal State bodies, local authorities, public bodies Part 3 Taxable Transactions VAT treatment of Financial Services Financial Services Debt Factoring Hire Purchase Transactions ICAs & Farmers leaflet VAT Legislation manual Reverse Charge Construction leaflet part Gas Emissions part Charities & Charities leaflet part Scrap Metal & Scrap metal leaflet part State Bodies part Financial, Debt Factoring & Leaflet Hire purchase Transactions leaflet Management of Defined Pension Schemes part Pension Defined Benefit 1

2 Management of Special Investment Funds Managing a Defined Contribution Occupational Pension Scheme Self-Directed Life Assurance Bonds and Equivalent Products VAT and Employees Pension Fund VAT and Payment Services VAT Deductibility for Life Insurance Companies VAT Deductibility for the Funds Industry VAT Treatment of Personal Contract Plans VAT Treatment of Portfolio Management Services VAT Treatment of Stock Exchange Fees Supply of Goods Electricity Market part VAT Management of special funds part Pension Defined Contribution part VAT Self Directed Assurance Bonds part Pension for employees part VAT treatment of Portfolio Management Services part Stock Exchange Fees part Financial leasing part Financial, Interest Received part Financial, Charge and Credit Cards Electricity Market leaflet Food Supplements ebrief 70/2011 Footwear Horses and Greyhounds Hot Take Away Food Partial recovery of VAT on qualifying passenger motor vehicles Payment of VAT on Alcohol Products at the time of Payment of Excise Duty Photography Recovery of VAT on Motor Vehicles Retailers Special Scheme Reverse Charge Gas, Electricity, Gas and Electricity Certificates Supplies of Live Horses, Greyhound, Insemination Services Supplies of Second-Hand Goods Supply of Garden Sheds and Similar Prefabricated Structures Supply of Goods by Horticultural Retailers Supply of Printed Matter Footwear leaflet part Horses and Greyhounds part Hot Take away Food Motor Vehicles Deductibility leaflet part 03b-01 Alcohol & Leaflet Photography leaflet Motor Vehicles VAT and VRT leaflet Retailers Special Scheme leaflet part Gas and Electricity Reverse Charge & Leaflet part Live Horses, Greyhounds, insemination services & Horses leaflet part Second-hand goods & Leaflet part Garden Sheds & Prefabricated structures part Horticultural Retailer part Printed Matter & Printed Matter Leaflet 2

3 VAT and VRT on Transactions Involving Motor Vehicles VAT on Food and Drink VAT on Gifts and Promotional Items VAT Treatment of Independent Film and TV Productions VAT Treatment on Supplies of Bread Intra Community Acquisitions Motor Vehicles VAT and VRT leaflet Food and Drink leaflet part Gifts & Gifts leaflet part Independent Film & TV Producers part Bread & VAT Treatment of Supplies of Bread Leaflet part Mobile Homes part Pharmacists part Gift Tokens part Bulk Purchasing part Sale and Leaseback Transactions part Animal Insemination Services Services Agricultural Services Auctioneers and Auction Sales Betting, Gaming Catering Services Conferences VAT Deductibility Education and Vocational Training post 2015 Emergency Accommodation and Ancillary Services Entrance Fees to Historic Houses and Gardens Funeral Undertaking Healthcare Sector - Hire and Laundry of Linen Hiring or Leasing of Means of Transport Opticians Services Connected with Immovable Property Services of Barristers Services of Law Searchers and Law Agents Services of Personal Insolvency Practitioners Services of Solicitors Sports Facilities part Agricultural Services part Auctioneers & Leaflet part Betting, gaming part Catering Services Conferences leaflet part Education Vocational Training & retraining services Post 2015 part Emergency Accommodation & Ancillary services part Admissions, historic houses and gardens & Leaflet part Funeral Undertaking part Linen Services Hiring and leasing of means of transport leaflet part Opticians part Barristers part Law Agents, searchers part Insolvency part Solicitors & Solicitors leaflet part Sporting facilities & Sports Facilities leaflet 3

4 Theatrical & Musical Events Third Level Education Research Services VAT and Employment Agencies VAT and Medical Services VAT and the Provision of Home Care Services VAT Treatment of Charitable Donations Via SMS VAT Treatment of egaming Services VAT Treatment of Farm Relief Services VAT Treatment of Member-Owned Golf Clubs State Procurement Procurement of Goods and Services by the State Transfer of Business Transfer of Business Two Thirds Rule Previous location (VAT Leaflet Theatrical & Musical events leaflet part Education, Third level research part Employment Agencies part Medical Services & Leaflet part Home Care Services part Telecommunications (SMS) part egaming part Farm Relief Services part Member Owned Golf clubs part Movable goods, valuations part Foreign Principals - VAT 60A Procedures Transport of Goods and Ancillary services leaflet part Actuaries part Accountants part Short-term car hire part Short-term Boat Hire part Passenger Transport part Advertising & Leaflet part Veterinary Services & Leaflet part Driving Schools part Fairgrounds, amusements part Loss Adjusters part Motor and engineer assessors part Transport, International Leasing part State procurement & State procurement leaflet Transfer of Business leaflet part Two-thirds rule Part 4 Place of taxable transactions Place of Supply VAT and Distance Sales Goods - Distance Sales part Distance Sales & Leaflet 4

5 ICA - Triangulation Part 5 Taxable Amount Bad Debts Relief VAT Bad Debts Relief (Excluding Hire Purchase) Retail Sales and Credit / Charge Cards Retail Sales and Credit Charge Cards Staff Secondments VAT Treatment of Staff Secondments PSWT and RCT Part 6 Rates and Exemptions Changes in Rates of VAT Changes in Rates of VAT Mixed Supplies of Goods and Services Mixed Supplies of Goods and Services Part 7 Provisions Relating to Imports and Exports part 03a-04 - Triangulation Part Bad Debts part Credit cards, retail part PSWT and RCT Change in VAT rates (Chapter 18 of VAT Guide) Mixed Supplies of Goods and Services leaflet Part 8 Deductions Adjustment of Tax Deduction Regarding Unpaid Consideration Unpaid Consideration and Adjustment of Tax Deductible Part 9 Obligations of Accountable Persons Expression of Doubt Expression of Doubt part 12 - Adjustable Unpaid Consideration part Non Deductibility - VAT General Expression of doubt leaflet 5

6 Invoices Flat rate Farmers Settlement Vouchers Records Cash Register Records Notice of Requirement to Furnish Certain Information. Protecting Your Business from VAT Fraud Section 108B - Notice of requirement to issue a document VAT Fraud - Kittel and Other CJEU Case Law Registration Obligations of Accountable Persons Mandatory e-filing Notification for New VAT Registrations Procedure for Cancelling a VAT Registration Registration of Gas and Oil Exploration Companies Registration of Student Unions Registration of Trade Protection Associations VAT3 Filing Enhancements to the VAT 3 Return in ROS Moneys Received Basis of Accounting VIES part Flat rate Farmers Settlement Vouchers part Cash & Carry Wholesalers part Date of Issue of invoice - services part 12a-03 - Farmers in Northern Ireland part Cash Registers requirements part Guide re section 108A part How to protect your business from VAT fraud part Notice of Requirement to issue a document part VAT Fraud and the Kittel Case part e-filing part Procedures for cancelling VAT registration part Gas & Oil Exploration Companies part Students Union part Trade Protection Association part Guidelines for the Registration of Taxpayers for VAT part Property Developers pre-trading part Monies Received Basis of Accounting, Groups part 19a-02 - VIES, Intrastat, Mutual Assistance 6

7 Part 10 Special Schemes Flat Rate Farmers Flat-rate Farmers Travel Agents Margin Scheme Travel Agent's Margin Scheme part 12a-01 - Flat rate Farmers Travel Agent's Margin Scheme Leaflet & part 10c-01 - Travel Agents Margin Scheme Zero Rating Goods and Services Section 56 Section 56 Zero Rating of Goods and Services part Section 56 (old 13a) Part 11 Immovable Goods Capital Goods Scheme Capital Goods Scheme Hotel, Holiday Accommodation Hotel, Holiday Accommodation Mortgagees in Possession and Asset Receivers Mortgagees in Possession, Asset Receivers and other Receivers Non-business Use of Property VAT Part 11 - Immovable Goods Property Developers Renting out Residential Properties Property Developers Renting out Residential Properties Waiver of Exemption Transitional Measures Waiver of Exemption - Transitional measures VAT Registration in Advance of Trading part Hotel, holiday accommodation part MIPs and Receivers Non-business use of property (VAT on Property Guide) Tax Briefing 69/2008 Waiver of exemption - Transitional measures (VAT on Property Guide) Tax Briefing 64/2006 7

8 Part 12 Refunds and Repayments of Tax Repayment Claims Received from Member-Owned Clubs Repayment Claims Received from Member Owned Clubs Unjust enrichment Part 13 Administration and General Guidelines for the Application of Section 108C, VATCA 2010 Guidelines - Section 108C - Joint and several liability for tax Guidelines for the Application of Section 108D Guidelines for the application of Section 108D, VATCA 2010 VAT and Security Bonds Procedures for Requiring Security from Taxable Persons VAT3 Filing part Repayment claims re Golf Clubs/Bridport part Unjust enrichment part Section 108 Joint and severable liability Fraud Guidelines for the application of Section 108D, VATCA 2010 part 23a-01 - Security/Bonds VATCA Identity Cards VAT Consolidation Act 2010 and Identity Cards Part 14 Repeals Consequential Amendments Transitional Commencement part 28x-01 - Identity Cards VATCA 2011 *These guidance documents have been archived as they are no longer relevant. Copies can be obtained upon request. 8