Transcription of November 2013 academies and free schools - Charity …
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VAT f o racademiesand free schoolsNovember 2013auditors and advisorssayervincent1 Introduction2 Registering for VAT3S33b VAT refund scheme4 VAT recovery and refunds5 Particular activities6 Further informationAppendix Basics of VAT1 Introduction4 The S33b scheme 4 Charity reliefs 42 Registering for VAT5 Mandatory registration 5 Exemption from registration 5 Voluntary registration 6 Deregistration 6 VAT periods 6 Pre-registration VAT 6 VAT groups 73S33b VAT refund scheme8 Scope of the scheme 8 Transitional arrangements 8 Claims time limit 9 Claims procedure 9 Monthly VAT returns 94 VAT recovery and refunds10 Definitions 10 How purchases are used 10 VAT codes 12 Attributing and apportioning VAT 13 The business / non-business method 13 The Children s Society principle 14 The partial exemption method 15 Special methods 15De-minimis test 16 The annual adjustment 17 Provisional recovery rates 17 Annual de-minimis test 17 Ca
VAT for academies and free schools 4 This guide is a general introduction to VAT for academy and free schools (collectively referred to as academies).
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