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Housing Associations and RSLs VAT
The Housing Associations and RSLs VAT information stream provides VAT practitioners with guidance on the basic principles of VAT as it impacts on housing associations and registered social landlords and brings together advice and guidance on those issues which provide special difficulty.

Terms of Use

  • Update Summary: April 2018
  • Terms of Use

Introduction to VAT

  • Introduction to VAT
  • How the VAT System Works
  • Records and Accounts
  • Penalties
  • Appeals
  • CIPFA Statement on Tax Management

VAT and Income

  • VAT and Income: General Principles
  • Place of Supply
  • Charging and Accounting
  • VAT and Income: The Time of Supply
  • Value of Supply

VAT and Expenditure

  • Expenditure: General Principles
  • Irrecoverable VAT
  • Recovery of VAT
  • Evidence to Support Recovery
  • Relief from VAT on Construction Services

Specific Issues for Housing Associations

  • Housing Associations
  • Partial Exemption Special Methods
  • New Developments and Construction
  • Rented Housing
  • Charity Status
  • Managed Schemes
  • Care Services and Special Needs
  • Supporting People and VAT: A Joint Briefing
  • Commercial Properties and Bare Land
  • Housing Stock Transfers
  • Raising Private Finance
  • Energy Efficiency Grants

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Local Authority Services
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Other Sectors
  • Charity Accounting and Financial Management
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  • Police and Fire
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Taxation
  • Education VAT
  • Health VAT
  • Housing Associations and RSLs VAT
  • Local Authorities and Similar Bodies VAT
  • PAYE and National Insurance

Bulletins

 HMRC announces direct way for LAs to get in touch
 CIPFA responds to Spring Statement 2019
 Spring Statement 2018
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Chartered Institute of Public Finance and Accountancy (CIPFA), registered with the Charity Commissioners of England and Wales No. 231060 and the Office of the Scottish Charity Regulator No.SC037963.
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