University of Kent

VAT and other taxes

Guidance

• For guidance on VAT visit the VAT Guidance Notes page.
• View the Powerpoint presentation "Agresso Tax Codes" by Peter Coombs
• For guidance on the change in VAT standard rate, visit the VAT Rate Change Guidance Page.
• For information on Stamp Duty Land Tax see the SDLT Guidance Note (pdf) document.

Contact Details

For advice on all indirect tax matters including VAT, Customs Duty, Excise Duty, Insurance Premium Tax, Landfill Tax, Stamp Duty Land Tax, Council Tax and Non-domestic Business Rate please phone Peter Coombs (Ext 7680 e-mail vat@kent.ac.uk).

For advice on Income Tax/National Insurance matters please contact Tarnia Craswell (Ext 7214) or Peter Coombs (Ext 7680) or visit the Payroll/Pensions page.

FAQ (Frequently Asked Questions)

Question	Answer
When is VAT chargeable?	See Note V14 (pdf) in the VAT Guidance Notes.
When is VAT recoverable?	See Note V74 (pdf) in the VAT Guidance Notes.
When can suppliers not charge VAT to the University of Kent?	See Note V22 Advertising, Note V36 (pdf) EU Single Market and Note V62 (pdf) Medical Purchases in the VAT Guidance Notes and the flowchart at V93 (pdf) with accompanying notes at V93N (pdf).
Which tax code applies to an item of income or expenditure?	Up to 31.12.10 see Note V92 (pdf) and on or after 01.01.11 see Note V92L (pdf) in the VAT Guidance Notes.
Does VAT appear on internal journal transfers?	See Note V58 (pdf) in the VAT Guidance Notes.
What do I do when sending goods abroad?	See Note V36 (pdf) in the VAT Guidance Notes for despatches to EU Member States and Note V44 (pdf) for exports to other destinations.