Whenever possible, you should try to resolve your complaint on the spot with the VAT officer, but if you’re unable to do so you should follow HMRC’s complaints procedure. 3. Introduction and liability to VAT 3.1 Introduction to VAT This notice has been updated to reflect the VAT reduced rate for tourism and hospitality has been extended from 12 January to 31 March 2021. Apportionment is only necessary if the price you charge is the only consideration for the supplies (read paragraph 7.3). If the consideration for the supplies is not wholly in money, you must account for VAT as explained in paragraph 7.4. 8.1.3 When apportionment must not be used You must also hold the associated evidence to claim deduction of input tax. If you’re unable to claim input tax in the normal period because you do not hold the necessary evidence you should claim the input tax on the VAT Return for the period during which you receive that evidence.

Non-food additives such as bicarbonate of soda, saltpetre and other single chemicals for use in brining or other processing of meats or fishGingerbread men decorated with chocolate unless this amounts to no more than a couple of dots for eyes Even if they’re used as massage or cosmetic oils, provided they’re of a type and grade suitable for culinary purposes, and they do not contain any substance, such as perfume, that would make them unsuitable for culinary use Under the Freedom of Information Act you’re entitled to see certain information held by HMRC. For more information, see How to make a freedom of information ( FOI) request. Tax avoidance is the use of contrived arrangements or structures to achieve a tax advantage — an increase in tax recovery, a reduction in the tax due or a tax deferral — contrary to the purpose and spirit of the legislation. Tax avoidance puts at risk government revenues. It can also give a business an unfair advantage over others and threaten tax simplification measures. HMRC has to take action to counter this and will continue to do so. That action includes the use of litigation, or the introduction of new legislation. 2.4 VAT law Many substances used in the preparation of commercially produced foodstuffs would not be used in the domestic kitchen and are not immediately recognisable to the average person as ‘food’. In general products:

frequently exchange reconditioned articles for similar but unserviceable articles (for example, spare parts for cars, domestic appliances or other machinery) number of non-alcoholic beverages and related preparations, extracts are, however, specifically allowed zero rating — these are listed in paragraph 3.7.2 of this guidance If you do not claim the input tax on the VAT Return for the period in which you were first entitled to deduct it, this is an error. You cannot deduct it on a later return. If you wish to correct such an error, you will need to do so in accordance with the methods explained in section 4 of How to correct VAT errors and make adjustments or claims (VAT Notice 700/45). The time limit for claiming deduction of input tax is 4 years from the due date for the return on which you were first entitled to claim deduction of the input tax. 10.6 Evidence needed for claims of input tax Chocolate spread, liquid chocolate icing, chocolate couverture, and chocolate chips, strands, vermicelli, mini-buttons etc held out for sale solely for culinary use; chocolate body paint

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building construction and refurbishment, particularly to domestic premises, which are carried out for the purpose of business but whose use changes over time HMRC is committed to providing newly-registered businesses with the help and support they need in ways they find convenient, accessible and understandable. 1.7 Updates are a motor manufacturer, vehicle converter or vehicle dealer and use a motor car in your business (read Motoring expenses (VAT Notice 700/64))

Other food additives such as baking powder, cream of tartar, rennet, lactase and pectin for culinary use Abolished (standard rate increased from 8% to 15% to cover all previously standard and higher-rated goods) Desserts which are equally suitable for consumption frozen or defrosted (unless primarily designed for eating frozen and made substantially of ice cream or similar products)From 1 January 2021, if your business is registered for VAT in the UK, you’ll be able to account for import VAT on your VAT Return for goods you import into: