I'm looking for a difinitive list of items which must be excluded from VAT returns. Is there such a thing and where can i find it? Have spent hours looking at HMRC website but different pages say different things!
(Statutory Charges) Business Rates - MOT Tests - Congestion Charge - Taxes
(Trade Union and Political Parties) Subscriptions
Wages, Salaries, Gratuities, Tips
Anyone with exempt outputs only
Supplies to customers outside of UK
(Protective Clothing) Supplies made free of charge
Cancelation Charges & Fortified Deposits
Fees & Honororia paid to clergymen
I'm sorry I can't remember what 'fortified deposits' are lol