Updated: Revised VAT input toolkit (December 2016) published.
This HM Revenue and Customs (HMRC) toolkit is aimed at helping and supporting tax agents and advisers in completing returns on behalf of their clients. It may also be of use to anyone who is completing a return.
Tax agents and advisers can use it as a source of reference when advising clients on VAT matters or for reviewing client’s VAT declarations at the year end.
Source: HMRC