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Understand VAT

27 resources available

Podcasts
Where the Market Will Be in 5 Years
Where the Market Will Be in 5 Years
2 Jun 2026
0 min
2 Jun 2026
0 min

In part three, Liz Barclay and Keith Giddons look at the wider market impact: rent tribunals, rent-in-advance restrictions, overseas tenants, students, buy-to-let confidence and whether good landlords may decide the risk is no longer worth it.

Liz Barclay
Keith Giddons
wider market impact
rent tribunals
rent-in-advance restrictions
overseas tenants
How Landlord Exits Hurt Tenants
1 Jun 2026
0 min
1 Jun 2026
0 min

“Good landlords need to understand the new rules before they panic.” “This is meant to protect tenants, but if landlords leave, tenants may still pay the price.” “The law of unintended consequences is written all over parts of this reform.” “Referencing, record keeping and communication with tenants now matter more than ever.” “One bad decision on a tenant can cost a landlord thousands.”

Good landlords
new rules
protect tenants
landlords leave
law of unintended consequences
reform
Why the market should normalise in 5 years
Why the market should normalise in 5 years
4 Jun 2026
0 min
4 Jun 2026
0 min

The Renters’ Rights Act is now reshaping England’s private rental market. In this three-part Business111 Coffee Podcast series, Liz Barclay talks to Keith Giddons of Royal Arsenal Residential, an estate agent of 30 years and a landlord himself, about what the reforms mean in practice for tenants, landlords and the rental market.

Renters’ Rights Act
reshaping
England’s private rental market
Business111 Coffee Podcast series
Liz Barclay
Keith Giddons
Landlord exits will push rents higher
Landlord exits will push rents higher
3 Jun 2026
0 min
3 Jun 2026
0 min

Landlords may sell up. Tenants could pay the price If landlords leave the market, rental supply falls. If rental supply falls, rents rise. That is the uncomfortable possibility behind the Renters’ Rights Act.

Landlords
sell up
Tenants
pay the price
leave the market
rental supply falls
Landlords Ready to Abandon Rentals
29 May 2026
1 min
29 May 2026
1 min

If landlords leave the market, rental supply falls. If rental supply falls, rents rise. That is the uncomfortable possibility behind the Renters’ Rights Act.

landlords
market
rental supply
rents rise
Renters’ Rights Act
Part three: Will landlords quit the market?
Part three: Will landlords quit the market?
29 May 2026
11 min
29 May 2026
11 min

Landlords may sell up. Tenants could pay the price This may be designed to protect tenants, but could it end up reducing the number of homes available to rent? If landlords leave the market, rental supply falls. If rental supply falls, rents rise. That is the uncomfortable possibility behind the Renters’ Rights Act. In part three, Liz Barclay and Keith Giddons look at the wider market impact: rent tribunals, rent-in-advance restrictions, overseas tenants, students, buy-to-let confidence and wh...

Landlords
Tenants
Renters’ Rights Act
Rental Supply
Rent Increase
Market Impact
The Power of Property Leverage
28 May 2026
0 min
28 May 2026
0 min

The Renters’ Rights Act is now reshaping England’s private rental market. In this three-part Business111 Coffee Podcast series, Liz Barclay talks to Keith Giddons of Royal Arsenal Residential, an estate agent of 30 years and a landlord himself, about what the reforms mean in practice for tenants, landlords and the rental market.

Renters’ Rights Act
reshaping
England’s private rental market
Business111 Coffee Podcast series
Liz Barclay
Keith Giddons
Part two: Pets, possession and problem tenants
Part two: Pets, possession and problem tenants
28 May 2026
8 min
28 May 2026
8 min

Most tenancies work perfectly well. But when they don’t, thecost can be brutal. This episode looks at the practical risks landlords cannot afford to ignore.The Renters’ Rights Act is not just about eviction notices.It changes the balance of power around pets, rent arrears, antisocial behaviour, possession grounds and court action. In part two, Liz Barclay asks Keith Giddons what happens when things go wrong. How should landlords protect themselves? What role should estate agents play? And why d...

tenancies
Renters’ Rights Act
eviction notices
pets
rent arrears
antisocial behaviour
Cancelling your VAT registration (Notice 700/11)
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Rules and process for cancelling VAT registration.
Charge, reclaim and record VAT
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Rules on charging VAT, reclaiming input VAT and recordkeeping for MTD compliance.
Electronic invoicing (Notice 700/63)
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Guidance on issuing VAT invoices electronically and record standards.
Group and divisional registration (Notice 700/2)
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Guidance on forming group or divisional VAT registrations.
HMRC help and support for VAT
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Links to HMRC webinars, videos and updates for VAT guidance.
How to fill in and submit your VAT Return (Notice 700/12)
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Detailed guide for completing and submitting VAT returns.
How VAT works
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Overview of how VAT operates, who needs to register, rates, and key responsibilities.
Increasing the VAT registration threshold
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Government policy on VAT threshold changes for registration and deregistration.
Making Tax Digital for VAT (Notice 700/22)
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Digital recordkeeping and submission rules under MTD for VAT.
Opting to tax land and buildings (Notice 742A)
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Rules for opting to charge VAT on land and property transactions.
Pay your VAT bill
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Payment methods and deadlines for VAT bills including online and bank transfers.
Place of supply of services (Notice 741A)
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Determines where services are considered supplied for VAT purposes.
Record keeping for VAT (Notice 700/21)
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What VAT records to keep, how long to keep them and format guidance.
Register for VAT
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Eligibility, thresholds and process for VAT registration or deregistration.
Sending a VAT Return
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When to file VAT Returns, how to correct errors and submit online.
Sign in to your VAT online account
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Access your VAT online account to manage submissions and payments.
Transfer a business as a going concern (Notice 700/9)
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Rules for when VAT does not apply to business transfers as going concerns.
VAT Flat Rate Scheme
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How the VAT Flat Rate Scheme works for small businesses and who can apply.
VAT guide (Notice 700)
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Principal VAT manual explaining how UK VAT law is applied by HMRC.
VAT manuals for HMRC staff
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Technical reference manuals for professional users and tax practitioners.
VAT on goods exported from the UK (Notice 703)
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How exports can qualify for zero rating and documentary evidence required.
VAT partial exemption (Notice 706)
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Guidance for businesses making both taxable and exempt supplies.
VAT rates
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Lists standard, reduced and zero VAT rates and the goods/services they apply to.
VAT rates on different goods and services
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Comprehensive list of VAT rates by product or service category.
VAT schemes overview
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Explains simplified accounting schemes such as Flat Rate and Annual Accounting.
VAT: detailed information
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Main GOV.UK hub with VAT notices, forms and detailed HMRC guidance.
Who should register for VAT (Notice 700/1)
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Explains when you must register for VAT and voluntary registration rules.
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Understand VAT