Page can be viewed in other languages:
English
Home Home Contact Us Contact Us Incorporation FAQ FAQ Incorporation News News

  • Office
  • Address
  • Contact
RELATED SERVICES
BANKING SERVICES
WE ACCEPT
 
 
Acceptance Mark
Secured by SSL

Member of the Federation of Small Businesses
E-mail us info@ukincorp.co.uk Request a call-back Call Us (UK): 44 (0) 207.935.5171 / 0330.808.0089

This is our most popular package with UK residents, and includes: -

The registration of your company from scratch using your own registered office address, and appoint your own candidates to the roles of director, secretary (if needed), and shareholder;

The standard capital on formation is £1.00, this is divided into 1.00 ordinary share valued at £1.00 (a minimum of one share must be issued);

The formation of a limited company usually takes as little as four to six hours from the time that your application and payment are received by Coddan;

The government fee for incorporation is included in the price of this package;

The following documents, which need to be printed and signed, will be emailed to you upon formation of your company: -

A certificate of incorporation (requires PDF file reader);

The memorandum & articles of association (requires MS-Word file reader);

The first meeting of the board of directors (requires MS-Word file reader);

Share certificates and a company register (requires MS-Word file reader).

E-Quick Package
£ 32.00No Annual Charges
Click here to see all packages
(click here for other packages)
Organization Structures Business, Incorporate Your Business Online, Incorporation Services at Affordable Prices, Learn About Incorporating and How to IncorporateSetting up a Business in United Kingdom, Incorporatin Business, Forming an LLC, Incorporate online in Delaware, Nevada, London, Florida, New YorkCompany UK Formation, Online UK Company Formation Agents, Plus a Wide Range of Ready-Made Companies Available and Vintage CompaniesWhat are the Advantages of Incorporation? You Can Now Form Your UK Limited Company Online Using Our Company Registration AgentHow Do I Get Started With the Registration Process? Company Formation & Registration of Offshore Companies Incorporation ServiceUK Limited Company Formation and Offshore Companies Incorporation Service, We Provide Online New Company Formations and Offshore Readymade CorporationSetting up a Business in United Kingdom, Cheap IBC Incorporation Offshore Anonymous Banking Internet Offshore Bank AccountUK Company Formation, Online Company Registration Agent Offering Same-Day Company Formation, Business BankingServices Include Companies Formation and Administration, Trademark, Intellectual Property, Company Search ServicesAn On-Line Resource to Setting-Up a Private Limited Company Without Hiring a Solicitor or Formation AgenStarting a Business Information, Advice and Information for Starting a New Business in the UK Including UK Business Start-UpHelp in Starting Up a Business Up-to-Date Advice and Strategies, Start Your Own Business and Gain Your Independence!Incorporate a Business in Any State, London, Glasgow, Form an LLC, Conduct a Trademark Search OnlineSmall Business Resources for Starting a Small Business, Small Business Marketing
Royal ArmsValue Added Tax Act 1994

1994 c. 23

 

© Crown Copyright 1994

Acts of Parliament printed from this website are printed under the superintendence and authority of the Controller of HMSO being the Queen's Printer of Acts of Parliament.

The legislation contained on this web site is subject to Crown Copyright protection. It may be reproduced free of charge provided that it is reproduced accurately and that the source and copyright status of the material is made evident to users.

It should be noted that the right to reproduce the text of Acts of Parliament does not extend to the Queen's Printer imprints which should be removed from any copies of the Act which are issued or made available to the public. This includes reproduction of the Act on the Internet and on intranet sites. The Royal Arms may be reproduced only where they are an integral part of the original document.

The text of this Internet version of the Act is published by the Queen's Printer of Acts of Parliament and has been prepared to reflect the text as it received Royal Assent.

To ensure fast access over slow connections, large documents have been segmented into "chunks". Where you see a "continue" button at the bottom of the page of text, this indicates that there is another chunk of text available.


 Value Added Tax Act 1994
 

1994 Chapter c. 23

 


ARRANGEMENT OF SECTIONS

Part I
The charge to tax
Imposition and rate of VAT
1. Value added tax.
2. Rate of VAT.
3. Taxable persons and registration.
 
Supply of goods or services in the United Kingdom
4. Scope of VAT on taxable supplies.
5. Meaning of supply: alteration by Treasury order.
6. Time of supply.
7. Place of supply.
8. Reverse charge on supplies received from abroad.
9. Place where supplier or recipient of services belongs.
 
Acquisition of goods from member States
10. Scope of VAT on acquisitions from member States.
11. Meaning of acquisition of goods from another member State.
12. Time of acquisition.
13. Place of acquisition.
14. Acquisitions from persons belonging in other member States.
 
Importation of goods from outside the member States
15. General provisions relating to imported goods.
16. Application of customs enactments.
17. Free zone regulations.
 
Goods subject to a warehousing regime
18. Place and time of acquisition or supply.
 
Determination of value
19. Value of supply of goods or services.
20. Valuation of acquisitions from other member States.
21. Value of imported goods.
22. Value of certain goods.
23. Gaming machines.
 
Payment of VAT by taxable persons
24. Input tax and output tax.
25. Payment by reference to accounting periods and credit for input tax against output tax.
26. Input tax allowable under section 25.
27. Goods imported for private purposes.
28. Payments on account of VAT.
29. Invoices provided by recipients of goods or services.
 
Part II
Reliefs, exemptions and repayments
Reliefs etc. generally available
30. Zero-rating.
31. Exempt supplies and acquisitions.
32. Relief on supply of certain second-hand goods.
33. Refunds of VAT in certain cases.
34. Capital goods.
35. Refund of VAT to persons constructing certain buildings.
36. Bad debts.
 
Imports, overseas businesses etc
37. Relief from VAT on importation of goods.
38. Importation of goods by taxable persons.
39. Repayment of VAT to those in business overseas.
40. Refunds in relation to new means of transport supplied to other member States.
 
Part III
Application of Act in particular cases
41. Application to the Crown.
42. Local authorities.
43. Groups of companies.
44. Supplies to groups.
45. Partnerships.
46. Business carried on in divisions or by unincorporated bodies, personal representatives etc.
47. Agents etc.
48. VAT representatives.
49. Transfers of going concerns.
50. Terminal markets.
51. Buildings and land.
52. Trading stamp schemes.
53. Tour operators.
54. Farmers etc.
55. Customers to account for tax on supplies of gold etc.
56. Fuel for private use.
57. Determination of consideration for fuel supplied for private use.
 
Part IV
Administration, collection and enforcement
General administrative provisions
58. General provisions relating to the administration and collection of VAT.
 
Default surcharges and other penalties and criminal offences
59. The default surcharge.
60. VAT evasion: conduct involving dishonesty.
61. VAT evasion: liability of directors etc.
62. Incorrect certificates as to zero-rating etc.
63. Penalty for misdeclaration or neglect resulting in VAT loss for one accounting period equalling or exceeding certain amounts.
64. Repeated misdeclarations.
65. Inaccuracies in EC sales statements.
66. Failure to submit EC sales statement.
67. Failure to notify and unauthorised issue of invoices.
68. Breaches of walking possession agreements.
69. Breaches of regulatory provisions.
70. Mitigation of penalties under sections 60, 63, 64 and 67.
71. Construction of sections 59 to 70.
72. Offences.
 
Assessments of VAT and other payments due
73. Failure to make returns etc.
74. Interest on VAT recovered or recoverable by assessment.
75. Assessments in cases of acquisitions of certain goods by non-taxable persons.
76. Assessment of amounts due by way of penalty, interest or surcharge.
77. Assessments: time limits and supplementary assessments.
 
Interest, repayment supplements etc. payable by Commissioners
78. Interest in certain cases of official error.
79. Repayment supplement in respect of certain delayed payments or refunds.
80. Recovery of overpaid VAT.
81. Interest given by way of credit and set-off of credits.
 
Part V
Appeals
82. Appeal tribunals.
83. Appeals.
84. Further provisions relating to appeals.
85. Settling appeals by agreement.
86. Appeals to Court of Appeal.
87. Enforcement of registered or recorded tribunal decisions etc.
 
Part VI
Supplementary provisions
Change in rate of VAT etc. and disclosure of information
88. Supplies spanning change of rate etc.
89. Adjustments of contracts on changes in VAT.
90. Failure of resolution under Provisional Collection of Taxes Act 1968.
91. Disclosure of information for statistical purposes.
 
Interpretative provisions
92. Taxation under the laws of other member States etc.
93. Territories included in references to other member States etc.
94. Meaning of "business" etc.
95. Meaning of "new means of transport".
96. Other interpretative provisions.
 
Supplementary provisions
97. Orders, rules and regulations.
98. Service of notices.
99. Refund of VAT to Government of Northern Ireland.
100. Savings and transitional provisions, consequential amendments and repeals.
101. Commencement and extent.
102. Short title.
 Schedule 1 Registration in respect of taxable supplies.
 Schedule 2 Registration in respect of supplies from other member States.
 Schedule 3 Registration in respect of acquisitions from other member States.
 Schedule 4 Matters to be treated as supply of goods or services.
 Schedule 5 Services supplied where received.
 Schedule 6 Valuation: special cases.
 Schedule 7 Valuation of acquisitions from other member states: special cases.
 Schedule 8 Zero-rating.
 Part I Index to zero-rated supplies of goods and services.
 Part II The Groups.
 Schedule 9 Exemptions.
 Part I Index to exempt supplies of goods and services.
 Part II The Groups.
 Schedule 10 Buildings and land.
 Schedule 11 Administration, collection and enforcement.
 Schedule 12 Constitution and procedure of tribunals.
 Schedule 13 Transitional provisions and savings.
 Schedule 14 Consequential amendments.
 Schedule 15 Repeals.




 continue
 Other UK Acts | Home | Scotland Legislation | Wales Legislation | Company Formation Online | Holding Companies in UK | UK LLP Registration | Starting Up Business in USA | UK Virtual Office Facility

© Crown copyright 1994
Prepared 20th September 2000

Value Added Tax Act 1994 is reproduced under the terms of Crown Copyright Policy Guidance issued by HMSO.
Publishing Rights: Coddan CPM Core Licence (HMSO) number is C02W0007897 issued on 25 November 2005 by HMSO Licensing Division (Core Licence.pdf Licence to reproduce public sector information).
Copyright © 1993-2012. All rights reserved. The logo and the Coddan company brand are registered trademarks of Coddan CPM Ltd. Coddan CPM Ltd is a private limited company registered in England, whose registered number is 05370296, and whose registered office address is 124 Baker street, London W1U 6TY, VAT registered number is 864 142 527. Coddan CPM Ltd is committed to respecting the data which we hold on you. Your details are processed and kept securely in accordance with the Data Protection Act 1998, DTA registration number is PZ9265799. The content of this site is protected under applicable copyright and trademark laws. Personal use of material is permitted for research and/or information purposes only.

Limited company formation and small business start-up advice - we are offering companies registrations in England, Wales, Scotland, Northern Ireland, Republic of Ireland, USA and offshore jurisdictions. Our simple and cost-effective business starting-up service has various packages available to suit all needs. Expert advice and cost efficient business registration services to assist companies with their statutory obligations, including business administration, bookkeeping, accounting and annual accounting and annual return preparation. We can also help you to introduce and arrange a business bank account in the United Kingdom, Republic of Ireland, Cyprus, Gibraltar and in many other offshore countries.

All content within this site, including, but not limited to text, software, graphics, logos, icons and images are the property of the Coddan CPM Ltd. Except as provided herein, no portion of the materials on these pages may be reprinted or republished in any form without the express written permission of Coddan CPM Ltd. Permission is granted to print copies of informational articles for your own use and review, provided that source attributions and copyright notices are maintained. All of the information contained on this web site is not meant to be advice, nor should it be followed. The information on this site pertains to UK law only and is offered as a public service. It is not intended to give legal advice about a specific legal problem, nor does it create an attorney-client relationship. Due to the importance of the individual facts of every case, the generalizations we make may not necessarily be applicable to any particular case. Changes in the law could at any time make parts of this web site obsolete. Coddan does not represent nor warrant the accuracy of any of the information contained herein, nor should it be relied upon.

Due to the introduction of the Anti Money Laundering Regulations 2007 it is now a legal requirement that all trusts and company service providers are MLR registered. Coddan CPM Limited has been granted an MLR Registration Number 12298927. This means that we have passed the fit and proper test and successfully applied for and received confirmation from HM Customs and Excise. Please be aware that any formation agent operating without being MLR registered is not complying with the Law. We would strongly advise you to ask for an MLR number prior to processing a formation through any agent.

In the event of Companies House rejecting an application or submission you will have three days to re-submit the application with appropriate corrections at no extra charge. We reserve the right to cancel the contract between us if one or more of the goods or services that you ordered were listed at an incorrect price due to a typographical error or an error in the pricing information received by us from our supplier. If we do cancel your order for this reason, we will notify you by email and will credit your account with any sum deducted by us from your credit card as soon as possible but in any event within 30 days of your order. We will not be obliged to offer any additional compensation for disappointment suffered. Products are delivered using Royal Mail recorded delivery post, or e-mail (as appropriate), unless otherwise stated. Where you request an alternative method of delivery, you must meet those costs. Services are provided using reasonable skill and care. Products and services will be provided in accordance with the timescales set out in the Consumer Protection (Distance Selling) Regulations 2000 unless otherwise agreed with you. Website Last Updated: 5/16/2012