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Help with VAT compliance controls — Guidelines for Compliance GfC8

Find out what HMRC considers as good practice in relation to VAT accounting and compliance processes.

From:
HM Revenue & Customs
PublishedPublished:
18 September 2024
Last updatedupdated:
2527 SeptemberJuly 20242026 — See all updates

Documents

Purpose, scope and audience (part 1)

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General approach to VAT compliance controls (part 2)

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Order to cash (part 3)

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Procure to pay (part 4)

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Employee expenses (part 5)

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Record to report (part 6)

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VAT reporting (part 7)

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VAT reporting – manual adjustments (part 8)

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Outsourcing (part 9)

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Temporary reduced rate of VAT for children's meals, tickets and family attractions (part 10)

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Next steps — correcting errors and guidance (part 10)11)

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Details

These Guidelines for Compliance (GfC) set out HMRC’s recommended approach and are designed to help you understand our expectations as you plan, carry out, and review the accounting and compliance processes that ensure VAT is accurately declared by your business.

Updates to this page

Published 18 September 2024
Last updated 2527 SeptemberJuly 2024 + show2026 — Show all updates

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