Charity and Not For Profit and VAT Advice
Charities get a raw deal from VAT. There is no automatic VAT exemption and the rules that apply are complex. In fact the UK VAT system
rules that apply to charities and not for profit bodies are probably more complex than those that apply to any other sector.
This is because not only do charities have to consider if special charity VAT rules apply to them. They also have to decide if they are in business to start with.
The result is that VAT recovery for a Charity is often complicated. For answers to some common questions see my Charity VAT FAQ’s.
I have prepared a short guide to some of the main VAT issues for charities see Charity Guide
I have been a Charity VAT advisor for many years and was previously in HMCE VAT HQ. Sitting on various professional committees and technical bodies ensures my knowledge is up to date. I have a detailed understanding of the VAT system that applies to charities and can often find ways of improving a charity’s VAT position. See what my clients say about me here
Charity VAT Advice I Can Provide
I can provide charity VAT advice on issues including :
- VAT Liability of supplies made by charities
- The VAT treatment of grants
- The welfare VAT exemption
- Whether a charity is in business
- When charities can buy equipment VAT free
- Membership subscription apportionments for charities
- Construction and property questions
- Improving charity VAT recovery – business/non business apportionments
- Improving VAT recovery – partial exemption special methods
- The VAT Capital Goods Scheme for charities
- Charity option to tax questions
- Whether a VAT group makes sense
Contact Me with Any Questions
If you have any questions or think you may need charity VAT advice then I will be would be delighted to discuss your situation on a no obligation basis. I enjoy helping charities and if its a question that is very clear and just a case of directing you to a notice or case thats not a problem. Contact me here
If I cant help you immediately by phone and need to provide formal advice then there are a number of options.
I can undertake a VAT review and produce a report showing your VAT risks and opportunities. The fee for this will depend upon the complexity and type of report. But the savings I identify generally exceed the cost of the report and am prepared in some cases to guarantee this.
I am based in South London but provide charity VAT advice all over the country and my rates are competitive. I am fully insured and not having the overhead costs can provide a better service than larger firms at a lower rate. Being a specialist means the time it takes for me to answer questions is often less than will be the case with a generalist advisor. You can see what some of my clients say here
Further Information on Charity VAT
I publish articles on subjects relating to charity VAT on the news pages of my website. I also have a section on how charity VAT works – see How Charity VAT Works.
Other up to date news on charity VAT issues can be found on the Charity Tax Group website. http://www.ctrg.org.uk/home .
The following HMRC publications are worth reading.
How VAT works – the basics such as tax points, what is a supply etc. Read the VAT Guide Notice 700
Basic Charity VAT rules including some of the special zero rates . Read Charity Notice 701/1
Charity Advertising. Obtaining adverts zero rated. Read Notice 701/68 Charity Advertising
HMRC views on the Charity Fund-raising exemption. Read Charity Fund-raising Exemption
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