Education & training delivered by a #charity can be #vat exempt. You are required to have a suitable non-distribution of profits clause. This is usually provided for in your Constitution or Articles of Association; or perhaps in a Financial Policy.

Installation of Energy Saving Materials (ESMs) with rates & dates HMRC Notice 708/6, paras 2.1 & 2.2. Have a calendar next to your calculator! gov.uk/guidance/vat-o…

Coming soon-ish! VAT webinar covering sports & cultural services & education. mblseminars.com/courses-by-id/…

HMRC have gathered their ‘compliance factsheets’ into one place. Do you need to bookmark these? gov.uk/government/col…

In our post-Brexit world, the export of goods from the UK still proves troublesome. So, here are helpful pointers from my friends at The VAT Team. thevatteam.co.uk/insights/EU-Ex…

My book of #vat legislation runs to 3752 pages. This is because vat is not a #simpletax Which page is relevant for you? You can guess or g**gle or ask a specialist. I think the third is the best option.

The VAT exemption for welfare requires that the recipient is elderly, sick, or distressed. This is HMRC’s guidance, which helpfully maintains a broad definition of ‘distress.’ gov.uk/hmrc-internal-…

Where a #charity enjoys only partial #vat recovery, think through the methodology. Can you balance (1) good vat recovery & (2) practical method ? And, check, will you need #HMRC permission to adopt this method?

The reduced 5% rate of #VAT applies to gas & electricity supplied to #charities and #churches When you change utility supplier do ensure the correct rate of vat is being applied.

Sales of donated goods from your #charity shop are vat zero rated. This means that VAT registration & Group registration may provide #vat savings & administrative savings. Crunch the numbers before applying.

Advice in relation to installation of Energy Saving Materials during Church refurb saved approx. £30,000 in VAT. Money released for other activities.

Construction of accessibility works (e.g: wheelchair ramps, widened doorways, toilet facilities) is #vat zero rated for #charities & private persons. Identify before construction works start & agree with the contractor.

An apparently minor change to HMRC’s late payment penalties will net £100m in a few years. gov.uk/government/pub…

A #charity can usually/normally/sometimes construct a new #building VAT free, Check the rules at an early stage, as a mistake can be expensive.

Non-profits in welfare & education sectors can enjoy #VAT savings on printed matter by correctly identifying eligible items from suppliers and ensuring their invoices are zero-rated.

Charity Law means that a #Charity may need to incorporate a subsidiary for its trading activities. This can fit elegantly with #vat law by using a Group registration.

VAT exemption for fundraising events following the YAS Upper Tier decision: linkedin.com/pulse/fundrais…

#vat exemption is NOT the same as zero rating. Accuracy is essential! Although you do not charge vat, if you are exempt you cannot claim vat - in contrast, if you are zero-rated you can claim vat. And that can make a huge difference.

The Tax Tribunal is a taxpayer’s next resort after HMRC refuse to change their decision. If you are a witness in these proceedings, then make sure you provide clear and accurate and truthful evidence. taxinvestigation.co/new/witness-ev…

Welfare #charities may/may not be #vat exempt. This often depends on #nonprofit status; so commercial providers will have to charge vat. Consider your legal status if you are in the welfare sector.