Hi Rachel,

There is no definitive list only exceptions (as it would be unmanageable). However, it is not so hard.

1. Bills. A seller does not have to issue a VAT receipt unless the buyer asks for one (this is why service stations etc. sometimes ask if you want a VAT receipt - if they think you look like a business person! - a great way to find out if you are wearing the right suit lol ;)

So, always look at the receipt. Is there a VAT number? great and address? great. Without those you cannot claim back VAT (well, you can, but if challenged you may need to go back and ask for one, and that may not be easy to do!).

As for the rate, if in doubt always use Standard (but a quick bit of maths will help you decide). Either way the boxes on the VAT return do not have different areas for the different rates, so it makes little difference.

2. Invoices. If you are unsure what rate to charge, phone HMRC VAT Help (8am to 8pm) 0845 010 9000. Most businesses only sell a few different types of goods or services so it is fairly easy to get a handle on it after being exposed to bookkeeping for a while. When in doubt, charge Standard VAT (you can't go wrong that way, although a grumpy customer may well telephone and complain if you got it wrong, and if so, just issue a refund of the VAT).