Note 1: Include: exempt supplies and zero rated supplies. Exclude: Insurance claims, loans etc.
Note 2: Exclude wages and salaries, o/s scope VAT items e.g. rates, vehicle licences
Note 3: If annual arrival greater than threshold
Note 4: If annual despatches greater than threshold
Note 5: Except land related and admissions to events. For supplies of services the customer must be in business
Note 6: Except land related and admissions to events
Note 7: Based on C 79
Note 8: Subject to the normal rules for deducting input tax