VAT Code for Disallowable Expenses

Hiya, can anyone confirm which VAT code to use for disallowable expenses?

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Hiya can anyone advise which VAT code to use for disallowable expenses, such as client entertaining or paying for self-assessment professional fees for directors.  Is it Exempt, Zero Rated, Outside the Scope or No VAT?  And should the gross cost be included in Box 7 of the VAT return? Thanks in advance.

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By rmillaree
24th Nov 2023 13:18

the following items are the easy ones - anything detail below should be "no vat" ie not included on vat return

https://www.gov.uk/guidance/how-to-fill-in-and-submit-your-vat-return-va...
But do not include the value of any of the following:

wages and salaries
PAYE and National Insurance contributions
money taken out of the business by you
loans, dividends, and gifts of money
Stock Exchange dealings (unless you’re a financial institution)
MOT certificates
motor vehicle licence duty
local authority rates
expenditure that’s outside the scope of VAT because it is not consideration for a supply

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