A person who makes taxable supplies above certain value limits is required to be registered.

A gift of services is not a taxable supply.

Work out how much input tax relates to your taxable supplies.

If it makes only taxable supplies, the input tax should be claimed in full.

For example, if the development is a taxable supply you can recover all the input tax.

You must account for output tax on any taxable supply.

Input tax may only be claimed on the cost of fuel for business use in making taxable supplies.

You are making a taxable supply of those goods and/or services.

To calculate the value of your taxable supplies see paragraph 2.4.

In some cases we may ask you to submit evidence of your intention to make taxable supplies.