Value Added Tax (General) Regulations 1985
| Jurisdiction | UK Non-devolved |
1985 No. 886
VALUE ADDED TAX
The Value Added Tax (General) Regulations 198510thJune 1985
21stJune 1985
1stSeptember 1985
ARRANGEMENT OF REGULATIONS
PART I
PRELIMINARY
Regulation
1. Citation and commencement.
2. Interpretation.
3. Revocation and Savings.
PART II
REGISTRATION, DISCRETIONARY REGISTRATION AND PROVISIONS FOR SPECIAL CASES
4. Registration and notification and transfer of a going concern.
5-6 Discretionary Registration.
7. Discretionary Registration—Housing Associations.
8. Discretionary Registration—Cessation of business.
9. Notice by partnership.
10. Representation of Club, Association or Organisation.
11. Death, bankruptcy or incapacity of taxable persons.
PART III
TAX INVOICES
12. Obligation to provide a tax invoice.
13. Contents of tax invoice.
14. Change of rate, credit notes.
15. Retailers' Invoices.
16. General.
PART IV
TIME OF SUPPLY
17. Goods for private use and free supplies of services.
18. Services from outside the United Kingdom.
19. Leases treated as supplies of goods.
20. Supplies of any form of power, heat, refrigeration or ventilation.
21. Supplier's goods in possession of buyer.
22. Retention payments.
23. Continuous supplies of services.
24. Royalties and similar payments.
25. Supplies of services by barristers and advocates.
26. Supplies in the construction industry.
27. General.
28. Supplies spanning change of rate etc.
PART V
PARTIAL EXEMPTION AND INPUT TAX
29. Interpretation and longer periods.
30-33 Attribution of input tax by a person making exempt supplies.
34. Adjustments of attribution.
35. Treatment of all supplies as taxable.
36. Duration of use of a method.
37. Exceptional claims for tax relief.
PART VI
IMPORTATION, EXPORTATION AND REMOVAL FROM WAREHOUSE
38. Interpretation.
39. Enactments excepted.
40. Regulations excepted.
41. Postal importations.
42. Temporary importations.
43. Goods imported oh hire or loan.
44. Importation of certain goods for re-exportation.
45. Re-importation of certain goods by non-taxable persons.
46. Re-importation of certain goods by taxable persons.
47. Re-importation of motor cars and works of art.
48. Re-importation of goods exported for treatment or process.
49. Supplies to export houses.
50. Export of freight containers.
51. Supplies to overseas persons.
52-57 Supplies to persons departing from the United Kingdom.
PART VII
ACCOUNTING AND PAYMENT
58. Furnishing of returns.
59. Supplies under Schedule 2, paragraph 6.
60. Tax to be accounted for on returns and payment of tax.
61. Estimation of output tax.
62. Claims for input tax.
63. Persons acting in a representative capacity.
64. Correction of errors.
PART VIII
DISTRESS AND DILIGENCE
65. Distress.
66. Diligence.
PART IX
MISCELLANEOUS
67. Requirement, direction, demand or permission.
The Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 5(9), 7(4), 14(1), (6), (7), (8) and (9), 15, 16(7) and (8), 19(2) and (3), 24(1) and (4), 25, 31(2) and (4), 33(2) and (3), 35(3), 41 and 48 of, and paragraphs 5, 11(1)(b), and 14 of Schedule 1, and paragraphs 2(1), (2), (3), (4), (5) and (6), 6(4), 8(1) and 12(1) of Schedule 7 to, the Value Added Tax Act 1983(a) and of all other powers enabling them in that behalf, hereby make the following Regulations:
PART I
PRELIMINARY
Citation and commencement
1. These Regulations may be cited as the Value Added Tax (General) Regulations 1985 and shall come into operation on 1st September 1985.
Interpretation
2.— (1) In these Regulations—
"the Act" means the Value Added Tax Act 1983 and any reference to a
(a) 1983 c.55; paragraphs 5 and 11 of Schedule 1 and paragraph 6 of Schedule 7 were amended by sections 12 and 16 of the Finance Act 1984 (c.43).
Schedule to the Act includes a reference to a Schedule as amended from time to time by Order of the Treasury;
"Building" means a new building, a protected building which has been substantially reconstructed, and, in the case of property development or any similar activity, a number of buildings;
"Controller" means the Controller, Customs and Excise, Value Added Tax Central Unit;
"continental shelf" means a designated area within the meaning of the Continental Shelf Act 1964(a);
"the Community" means the European Economic Community;
"Collector" includes Deputy Collector and Assistant Collector;
"datapost packet" means a postal packet containing goods which is posted in the United Kingdom as a datapost packet for transmission to a place outside the United Kingdom in accordance with the terms of a contract entered into between the Post Office and the sender of the packet; or which is received at a post office in the United Kingdom from a place outside the United Kingdom for transmission and delivery in the United Kingdom as if it were a datapost packet;
"prescribed accounting period" means a period as referred to in regulation 58 of these Regulations;
"proper officer" means the person appointed or authorised by the Commissioners to act in respect of any matter in the course of his duties;
"registered person" means a person registered by the Commissioners under Schedule 1 to the Act and "registered taxable person" means such a person while he is also a taxable person;
"registration number" means the number allocated by the Commissioners to a taxable person in the certificate of registration issued to him;
"relevant date" has the same meaning as in paragraph 12(2) of Schedule 7 to the Act;
"specified date" means the date specified in a person's application for registration for the purpose of Value Added Tax as that on which he expects to make his first taxable supply.
(2) In these Regulations any reference to a form prescribed in the Schedule to these Regulations shall include a reference to a form to the like effect which has been approved by the Commissioners.
Revocation and savings
3.— (1) The Value Added Tax (General) Regulations 1980(b), The Value Added Tax (General) (Amendment) Regulations 1981(c), Regulation 3 of the Value Added Tax (General and Bad Debt Relief) (Amendment) Regulations 1981(d), The Value Added Tax (General) (Amendment) (No. 2) Regulations
(a) 1964 c.29.
(b) S.I. 1980/1536.
(c) S.I. 1981/663.
(d) S.I. 1981/1080.
1981(a), The Value Added Tax (General) (Amendment) Regulations 1982(b), The Value Added Tax (General) (Amendment) (No. 2) Regulations 1982(c), The Value Added Tax (General) (Amendment) Regulations 1983(d), The Value Added Tax (General) (Amendment) (No. 2) Regulations 1983(e), The Value Added Tax (General) (Amendment) Regulations 1984(f), The Value Added Tax (General) (Amendment) (No. 2) Regulations 1984(g), The Value Added Tax (General) (Amendment) (No. 3) Regulations 1984(h), The Value Added Tax (General) (Amendment) Regulations 1985(i) and the Value Added Tax (General) (Amendment) (No. 2) Regulations 1985(j) are hereby revoked.
(2) Anything begun under or for the purpose of any Regulations revoked by these Regulations may be continued under or, as the case may be, for the purpose of the corresponding provision of these Regulations.
(3) Where any document used or required for the purpose of the tax refers to a provision of a regulation revoked by these Regulations, such reference shall, unless the contrary intention appears, be construed as referring to the corresponding provision of these Regulations.
PART II
REGISTRATION, DISCRETIONARY REGISTRATION AND PROVISIONS FOR SPECIAL CASES
Registration and notification and transfer of a going concern
4.— (1) Any person who is required under paragraph 3 or 4 of Schedule 1 to the Act to notify the Commissioners of his liability to be registered or who requests to be registered under paragraph 5 or 11(1)(b) of the said Schedule shall do so on the form numbered 1 in the Schedule to these Regulations.
(2) Where the notification referred to in this regulation is made by a partnership it shall include, on the form numbered 2 in the Schedule to these Regulations, the name, address and signature of each partner.
(3) Every registered person except one to whom paragraph 7, 8, 9 or 10 of Schedule 1 to the Act applies shall, within 21 days after any change has been made in the name, constitution or ownership of his business, or after any other event has occurred which may necessitate the variation of the register or cancellation of his registration, notify the Commissioners in writing of such change or event and furnish them with full particulars thereof.
(4) Any notification by a registered person under paragraph 7 or 8 of Schedule 1 to the Act shall be made in writing to the Commissioners and, if
(a) S.I. 1981/1530.
(b) S.I. 1982/1088.
(c) S.I. 1982/1471.
(d) S.I. 1983/295.
(e) S.I. 1983/475.
(f) S.I. 1984/155.
(g) S.I. 1984/929.
(h) S.I. 1984/1376.
(i) S.I. 1985/105.
(j) S.I. 1985/693.
under paragraph 7, shall state the date upon which he ceased to make taxable supplies.
(5) Where—
(a) a business is transferred as a going concern,
(b) the registration of the transferor has not already been cancelled,
(c) on the transfer of the business the registration of the transferor is to be cancelled and either the transferee becomes liable to be registered or the Commissioners agree to register him under paragraph 5 of Schedule 1 to the Act or treat him as liable to be registered under paragraph 11(1)(b) of that Schedule, and
(d) an application is made on the form numbered 3 in the Schedule to these Regulations by or on behalf of both the transferor and the transferee of that business,
the Commissioners may as from the date of the said transfer cancel the registration of the transferor and register the transferee with the registration number previously allocated to the transferor.
(6) An application under paragraph (5) of this regulation shall constitute notification or as the case may be a request by the transferor under paragraph 7, 8, 9 or 10 of Schedule 1 to the Act.
(7) Where the transferee of a business has under paragraph (5) of this regulation been registered with the registration number of and in...
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