HMRC’s e-learning guide – How VAT Works

HMRC have a comprehensive online course covering all the aspects of how VAT works. Click here to access the course.

The sections of the course include:

• Introduction
• Charging VAT
• Reclaiming VAT
• VAT Returns and payments
• VAT Accounting Schemes
• Keeping VAT records
• VAT and trading with other countries
• Case studies
• Further information and glossary