Special rules apply if you’re a local authority or similar body covered by section 33 of the Value Added Tax Act 1994 and you have non-business activities. For more information see Local authorities and similar bodies (VAT Notice 749). 4.6.6 If you’re involved in both business and non-business activity If you’re charged VAT on goods and services which you get for You should normally claim input tax on the VAT Return for the period during which the supplier’s tax point occurred or, for imported goods, the date of the importation. The timescales for Northern Ireland and EU acquisitions are given in VAT on movements of goods between Northern Ireland and the EU (VAT Notice 725). The tax point (time of supply) will be shown on your supplier’s invoice. If that cost cannot be ascertained then the value is the cost of producing the goods in question at that time. Generally speaking, this notice and the other VAT notices explain how HMRC interprets the VAT law. But, sometimes the law says that the detailed rules on a particular matter will be set out in a notice or leaflet published by HMRC rather than in a Statutory Instrument. When this is done, that part of the notice or leaflet has legal force, and that fact will be clearly shown at the relevant point in the publication. 2.5 When you can rely on advice from HMRC Biscuits coated with caramel or some other product that do not resemble chocolate in taste and appearance

Most business transactions involve supplies of goods or services. VAT is payable if they’re supplies made: you compile an account of these services, this must describe the services and the dates when you received them and, if the services related to goods which you disposed of after you were registered for VAT, the account must give details, with dates Chocolates, bars of chocolate including those containing nuts, fruit, toffee, or any other ingredients, diabetic chocolate, liqueur chocolates and similar sweets For more information about the VAT treatment of supplies of goods between Northern Ireland and EU, and the conditions you must meet to zero rate your supplies, read VAT on movements of goods between Northern Ireland and the EU (VAT Notice 725). 5.8.1 EC Sales Lists

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you supply them for genuine business purposes and they’re to be given as an illustrative or typical example of your product VAT imports and exports. Movement of goods between Northern Ireland and EU, and Great Britain and Northern Ireland goods or services were obtained or imported by a person who became a member, officer or employee of the body There are also special place of supply rules for certain services. For more information read Place of supply of services (VAT Notice 741A). For most second-hand goods, there’s a special scheme which allows you to charge tax on the difference between your buying price and your selling price, rather than on the full selling price. Using the scheme is optional and is conditional on meeting the scheme rules about record keeping.

Whatever rate or method you adopt, the appropriate rate for any supply is that current at the time of the supply.Bourbon and other biscuits where the chocolate or similar product forms a sandwich layer between 2 biscuit halves and is not continued onto the outer surface Appetite suppressants are not food, and must be standard-rated, whether supplied in pill, powder or other form. However, you can zero rate a genuine slimmers’ food product that contains an appetite suppressant, for example soups containing cellulose, provided that product is still obviously food and is meant to take the place of a ‘normal’ food equivalent in the slimmer’s daily food intake. 4.6 Sports products

vitamin supplements (including those required by law to fortify flour before it can be put on the market)

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repairs and refurbishments to domestic property situated in the Isle of Man, where the VAT rate is 5% For more information about EC Sales Lists read VAT on movements of goods between Northern Ireland and the EU (VAT Notice 725). 5.8.2 Intrastat For supplies received on or after 1 January 2003 you’re required to repay any input tax you have reclaimed if you have not paid your supplier within 6 months of the: You should show the value of the supply to or acquisition of goods from EU member states in boxes 8 or 9 respectively of the VAT Return. Although HMRC’s aim is always to provide a high standard of service, sometimes things may go wrong. If they do, there are procedures for handling complaints fairly and speedily.

If of a quality fit for human consumption. However, for growing plants and seedlings — read VAT Notice 701/38: seeds and plants Standard-rated items include compressed fruit bars, consisting mainly of fruit and nuts, and also sweet tasting cereal bars, whether or not coated with chocolate, with the exception of bars which qualify as cakes — read paragraph 3.6 of this guidance.

In addition, natural or synthetic flavourings are zero-rated even if they have no measurable nutritional content provided they’re essential to the making of that particular food, and they meet the 2nd and 3rd conditions given in paragraph 3.2 of this guidance. Edible sausage skins are also zero-rated. 5.3 Additives