We are not intending to reinvent the wheel on this website so if we feel that there is useful and comprehensive text on other sites we will supply you with the relevant links rather than reproducing the text here.

This is the case with VAT where HM Revenue & Customs in fact has some very good literature that you can download or use online. We would recommend particularly if you are new to the tax:

• Introduction to VAT - there are link to other topics in the main VAT section including - Registering for VAT, Choosing the best VAT accounting scheme for your business, VAT rates and charging and reclaiming VAT on sales and purchases, Keeping records, invoicing and accounting for VAT, VAT returns, payments and refunds, VAT problems, mistakes, adjustments, inspections and investigations.



• The VAT Guide (this is a more detailed and comprehensive guide to VAT).



• LITRG has published a comprehensive report calling for HMRC to review the VAT reliefs given to disabled people. The report also focuses on the need to make reliefs easier to obtain. You can access the report VAT and disabled people - the case for removing the barriers using the link.