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  1. Home
  2. Money
  3. Business tax
HMRC internal manual

VAT Input Tax

From:
HM Revenue & Customs
Published
13 April 2016
Updated:
21 January 2025 - See all updates
  1. Back to contents

VIT20000 - Is it input tax: contents

  1. VIT20500
    General principles
  2. VIT21000
    »Ê¹ÚÌåÓýapp link to supplies
  3. VIT22000
    Intention to make supplies
  4. VIT24000
    Subsidised activities
  5. VIT25000
    Mixed business and private or non-business use
  6. VIT25200
    Mixed use of goods
  7. VIT25220
    »Ê¹ÚÌåÓýapp option to leave goods wholly outside the business and treat them as wholly private or non-business assets
  8. VIT25240
    Bringing an asset partly within the business
  9. VIT25260
    Apportionment of capital items
  10. VIT25280
    Treating an asset as wholly business
  11. VIT25300
    Mixed use of services
  12. VIT25400
    VAT Act 1994 section 24(5) apportionment
  13. VIT25450
    Methods of apportionment under VAT Act 1994 section 24(5)
  14. VIT25510
    What is the Lennartz mechanism?
  15. VIT25540
    How to apply the Lennartz mechanism
  16. VIT25550
    Current Lennartz users
  17. VIT25600
    Changes in the use of goods
  18. VIT25700
    Changes in the use of services
  19. VIT25800
    How to work out tax due under the Supply of Services Order
  20. VIT25900
    »Ê¹ÚÌåÓýapp case of Vereniging Noordelijke Land-en Tuinbouw Organisatie (VNLTO)
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