The Value Added Tax Regulations 1995

Regulation 5(1)

F1 F2 F3 SCHEDULE 1 U.K.

Textual Amendments

F1 Sch. 1 Form 7A inserted (22.3.2000) by The Value Added Tax (Amendment) (No. 3) Regulations 2000 (S.I. 2000/794), reg. 7, Sch. 1

F2 Sch. 1 Forms 1 and 2 substituted (1.1.2002) by The Value Added Tax (Amendment) (No. 3) Regulations 2001 (S.I. 2001/3828), reg. 3, Sch.

F3 Sch. 1 Form 1 substituted (1.12.2006) by The Value Added Tax (Amendment) (No.2) Regulations 2006 (S.I. 2006/2902), reg. 3, Sch.

Commencement Information

I1 Sch. 1 in force at 20.10.1995, see reg. 1

Regulation 5(1)

Form No. 1 U.K.

Regulation 5(1)

Form No. 2 U.K.

Regulation 6(1)

Form No. 3 U.K.

Regulation 25(1)

[F4 Form No. 4: VAT RETURN] U.K.

Textual Amendments

F4 Sch. 1 Form 4 substituted (1.12.2009) by The Value Added Tax (Amendment) (No. 4) Regulations 2009 (S.I. 2009/2978), regs. 1, 6(a), Sch.

Regulations 23, 25(4)

[F5 Form No. 5: FINAL VAT RETURN] U.K.

Textual Amendments

F5 Sch. 1 Form 5 substituted (1.12.2009) by The Value Added Tax (Amendment) (No. 4) Regulations 2009 (S.I. 2009/2978), regs. 1, 6(a), Sch.

Regulation 5(1)

Form No. 6 U.K.

Regulation 5(1)

Form No. 7 U.K.

Form No. 7A U.K.

Regulation 10

Form No. 8 U.K.

Regulation 191(1)

Form No. 9 U.K.

Regulation 191(1)(b)

Form No. 10 U.K.

Regulation 201(a)

[F6 Form No. 11A: VAT refunds for DIY housebuilders - Claim form for new houses] U.K.

Textual Amendments

F6 Sch. 1 Form 11A 11B substituted for Sch. 1 Form 11 (15.8.2009) by The Value Added Tax (Amendment) (No. 3) Regulations 2009 (S.I. 2009/1967), reg. 1, Sch.

[F6 Form No. 11B: VAT refunds for DIY housebuilders - Claim form for conversions] U.K.

Regulation 21, 22, 23

[F7 Form No. 12: Value Added Tax EC Sales List] U.K.

Textual Amendments

F7 Sch. 1 Form 12 substituted (1.1.2010) by The Value Added Tax (Amendment) (No. 5) Regulations 2009 (S.I. 2009/3241), regs. 1, 8, Sch. (with reg. 18)

Regulation 22(6), 23

Form No. 13 U.K.

Regulation 204(c)

Form No. 14 U.K.

Regulation 178(1)(a)

Form No. 15 U.K.

Regulation 178(1)(b)(i)

Form No. 16 U.K.

[F8 Form No. 17 U.K. CERTIFICATE REQUIRED TO SECURE RELIEF FROM VAT ON PURCHASED OR ACQUIRED GOODS INTENDED TO BE PLACED IN A FISCAL WAREHOUSING REGIME

Textual Amendments

F8 Sch. 1 Forms 17, 18 Form added (28.4.1996) by The Value Added Tax (Amendment) (No. 3) Regulations 1996 (S.I. 1996/1250), regs. 1(1)(2), 15, Sch. 1

Information to be indicated: U.K.

I	(full name)
	(status in company)
of	(name and address of company)

declare that (name of company) intends to enter to the fiscal warehousing regime at the fiscal warehouse shown below on (date), or within… days commencing today, the goods indicated below:

• name and address of fiscal warehouse

• authorisation number of the fiscal warehousekeeper

• description of goods

• quantity of goods

I certify that the supply of goods/acquisition is eligible to be relieved from VAT under the following provisions of the Value Added Tax Act 1994 [delete as appropriate]:

sections 18B(2)(d)/18B(3) (purchases) or sections 18B(1)(d)/18B(3) (acquisitions).

(signature)

(date)

NOTE: You should be aware that there are severe penalties for making a false declaration. If there is any doubt about the eligiblity of the goods or about the fiscal warehouse to which they are being sent you should consult the local Customs and Excise office before preparing the certificate.A copy of the certificate should be filed with the supplier’s invoice and a copy of the delivery note.

Textual Amendments

F8 Sch. 1 Forms 17, 18 Form added (28.4.1996) by The Value Added Tax (Amendment) (No. 3) Regulations 1996 (S.I. 1996/1250), regs. 1(1)(2), 15, Sch. 1

Form No. 18 U.K. CERTIFICATE REQUIRED TO SECURE ZERO-RATING OF SERVICES (OTHER THAN THE SUPPLY OF WAREHOUSING) PERFORMED IN A FISCAL OR OTHER WAREHOUSE

Information to be indicated: U.K.

I	(full name)
	(status in company)
of	(name and address of company)

declare that the goods shown below are subject to a fiscal or other warehousing regime at the place indicated below:

• description of goods

• quantity of goods

• warehouse stock number

• name and address of fiscal or other warehouse

• authorisation number of the relevant warehousekeeper/warehouse

and that the following services are to be performed on the goods in the fiscal or other warehouse:

I certify that the supply of services is eligible to be zero-rated for VAT purposes under section 18C(1) of the Value Added Tax Act 1994.

(signature)

(date)

NOTE: You should be aware that there are severe penalties for making a false declaration. If there is any doubt about a supply being entitled to zero-rating you should consult the local Customs and Excise office before signing and giving the certificate.A copy of the certificate should be filed with the supplier’s invoice which should refer to section 18C(1) of the Value Added Tax Act 1994 to be elgible for zero-rating.]

Textual Amendments

F8 Sch. 1 Forms 17, 18 Form added (28.4.1996) by The Value Added Tax (Amendment) (No. 3) Regulations 1996 (S.I. 1996/1250), regs. 1(1)(2), 15, Sch. 1