Part V ACCOUNTING, PAYMENT AND RECORDSC1C2

United Kingdom

1. 24Interpretation of Part V
2. 24ARegulation 24A
3. 24BRegulation 24B
4. 24CRegulation 24C
5. 25Making of returns
6. 25ARegulation 25A
7. 26Accounting for VAT on an acquisition by reference to the value shown on an invoice
8. 27Supplies under Schedule 4, paragraph 7
9. 28Estimation of output tax
10. 29Claims for input tax
11. 30Persons acting in a representative capacity
12. 31Records
13. 31ARegulation 31A
14. 31AAPreservation of records
15. 31BRegulation 31B
16. 31CRegulation 31C
17. 32The VAT account
18. 32ARecording and keeping of information in electronic form
19. 32BExemption from the electronic recording requirements
20. 32CElection not to be exempt
21. 33The register of temporary movement of goods to and from other member States
22. 33ARegulation 33A
23. 33BRegulation 33B
24. 34Correction of errors
25. 35Correction of errors
26. 36Notification of acquisition of goods subject to excise duty by non-taxable persons and payment of VAT
27. 37Claims for credit for, or repayment of, overstated or overpaid VAT
28. 38Adjustments in the course of business
29. 38ZARegulation 38ZA
30. 38AAdjustments where a supply becomes, or ceases to be, a supply to which section 55A(6) of the Act applies (customers to account for tax on supplies of goods or services of a kind used in missing trader ... fraud)
31. 39Calculation of returns
32. 40VAT to be accounted for on returns and payment of VAT
33. 40ARegulation 40A
34. 41Accounting etc. by reference to the duty point, and prescribed accounting period in which VAT on certain supplies is to be treated as being chargeable
35. 42Accounting for VAT on the removal of goods
36. 43Goods removed from warehousing regime