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Help: How to use this website

HWB Accountants are a leading firm of chartered accountants, based near Southampton in Hampshire and have more than 30 years’ experience of servicing businesses across the region. You can visit www.hwb-accountants.com for further information.

This website can be used in various ways.

If you want to look up the VAT treatment for a specific item of income or expenditure there is an alphabetic list of topics in VAT Treatment.

Another quick way to find things is to use the search box at the top of every screen by clicking on the pink magnifying glass:-

How to understand the information

Each item within the VAT Treatment section has detailed information presented in a consistent way.

  • The topic is outlined in part 1.
  • Part 2 gives the most important information – the VAT treatment. If you only look at one thing this section should be it!
  • The green line shows the VAT treatment for income, while the red line shows the VAT recovery position. In both cases the left column is used if the school is VAT registered, while the right column shows the position when no VAT registration is in place.
  • Part 3 confirms whether the income represents a business or non-business activity.
  • Part 4 explains any differences for subsidiary companies and gives further points to watch out for.
  • Part 5 gives a cross reference to other parts of the Academy VAT website that may be relevant.
  • Finally, Part 6 gives technical references and links to HMRC guidance, which can be used if further clarification is required.


If you are confused by any of the terminology used there is a glossary briefly explaining most of the technical words used.

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