> ## Documentation Index
> Fetch the complete documentation index at: https://docs.gobl.org/llms.txt
> Use this file to discover all available pages before exploring further.

# United Kingdom

The United Kingdom's tax system is administered by His Majesty's Revenue and
Customs (HMRC). Following Brexit, the UK operates its own VAT system
independently of the EU VAT Directive.

VAT applies at standard, reduced, and zero rates. Zero-rated supplies include
food, children's clothing, books, and newspapers. Some supplies are exempt
from VAT, including financial services, education, and healthcare.
Companies are identified by their VAT Registration Number (VRN) in the format
GB followed by 9 digits, and optionally by their Company Registration Number
(CRN) from Companies House.

Northern Ireland (country code XI) has special arrangements for goods under
the Windsor Framework, remaining aligned with EU VAT rules for goods while
following UK rules for services. Credit notes are supported for invoice
corrections.

## Base Details

| Key              | Value           |
| ---------------- | --------------- |
| Tax Country Code | `GB`            |
| Currency         | `GBP`           |
| Base Time Zone   | `Europe/London` |

## Tax Categories

| Code  | Name | Title           |
| ----- | ---- | --------------- |
| `VAT` | VAT  | Value Added Tax |

### VAT Rates

| Rate      | Keys       | Name         | Percents | Description |
| --------- | ---------- | ------------ | -------- | ----------- |
| `general` | `standard` | General Rate | 20.0%    |             |
| `reduced` | `standard` | Reduced Rate | 5.0%     |             |

## Correction Definitions

Auto-generation of corrective invoices or credit and debit notes is
supported.

### Invoice Types

The types of invoices that can be created with a preceding definition:

* `credit-note`

## Scenarios

### bill/invoice

<Accordion title="#reverse-charge">
  **Filters:**

  * **Tags:** `reverse-charge`

  **Output:**

  * **Note:** Reverse charge: Customer to account for VAT to the relevant tax authority. (reverse-charge)
</Accordion>

## Validation Rules

<AccordionGroup>
  <Accordion title="tax.Identity">
    | Field  | Test                                                                                                   | Validation Code / Message                                                     |
    | ------ | ------------------------------------------------------------------------------------------------------ | ----------------------------------------------------------------------------- |
    | `code` | <ul class="gobl-test"><li>Code in \[GB]</li><li>Matches ^(\d{9}\|\d{12}\|GD\d{3}\|HA\d{3})\$</li></ul> | `GOBL-GB-TAX-IDENTITY-01`<br />Invalid UK VAT identity format                 |
    | `code` | <ul class="gobl-test"><li>Code in \[GB]</li><li>Not-zeros</li></ul>                                    | `GOBL-GB-TAX-IDENTITY-02`<br />All-zero UK VAT identity codes are not allowed |
    | `code` | <ul class="gobl-test"><li>Code in \[GB]</li><li>Checksum</li></ul>                                     | `GOBL-GB-TAX-IDENTITY-03`<br />UK VAT identity checksum mismatch              |
  </Accordion>
</AccordionGroup>