Treatment of Vat on hot takeaway food

Treatment of Vat on hot takeaway food

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Hello,

Want to get the vat position right for the client running a fish and chip shop, will also

sell kebabs, southern friend chicken etc. As this is all hot food to take away that is

meant to be served hot, I am presuming all vat on sales is declared at standard rate ?

Replies (5)

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Replying to Kent accountant:
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By Col85
11th Sep 2013 23:19

Zero rated items?

pawncob wrote:

http://www.hmrc.gov.uk/manuals/vfoodmanual/vfood4220.htm 

 

What if, for example, a take away shop sold cold salads and sauces as well. Selling them as an individual item would be zero rated? But if the salad was thrown on the kebab and included in the total cost then of course the kebab with salad would be standard rated (am getting hungry now!)

 

Anyway my point is for a VAT preparation point of view should the tax payer keep a list of Standard Rated Outputs (Kebabs, Pizza, Chips etc) and Zero Rated Outputs (Salads, Sauces etc sold seperately)?

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By coolmanwithbeard
11th Sep 2013 23:48

Get a decent till

Easiest is to use a decent till with either PLU feature (use of codes for individually programmed items) or even a touch screen till where again the individual items or types of item are coded in. Failing that some tills have a standard or zero button after each amount is keyed in

 

HMRC will expect decent records and this would appear to be the easiest way to me

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By Tosie
12th Sep 2013 07:31

agree good till

Agree good till best way but if client does not want to do that an alternative is to agree % with HMRC based on stock purchases.

 

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By holly24
12th Sep 2013 08:57

Thank you  for the advice,

Thank you  for the advice, will advise client to get a good till, or will discuss with HMRC for the % method, thank you

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