VAT Code Onboarding Questionnaire: UK Charities
Updated 31 October 2026
Written for the 2026 VAT codes
This article uses the 2026 VAT codes that new customers are set up on. If your codes look like S1, P1 or TP20, you are on the current codes: see UK VAT Codes (Tax Codes) and Moving to the 2026 VAT Codes.
We use this questionnaire when we set up Aedon.Accounting for a new UK charity. Your answers decide which VAT codes are switched on. You can complete it with your accountant using the download at the end of this article, or go through it with us at onboarding.
Your details
| Detail | Answer |
|---|---|
| Charity name | |
| Charity number: Charity Commission, OSCR or Charity Commission for Northern Ireland | |
| VAT registration number | |
| VAT return frequency: monthly, quarterly or annual | |
| VAT accounting scheme: standard, cash, annual or Flat Rate | |
| Accountant’s name and firm |
Question 1: VAT registration
Is the charity registered for VAT?
| Answer | Result |
|---|---|
| No | Switch on three codes only: OOS-SAL-NA, OOS-PUR-NA and OOS-JNL-NA. Stop. |
| Yes | Switch on the Standard group and go to Question 2. |
Question 2: Flat Rate Scheme
Does the charity use the VAT Flat Rate Scheme? This is rare for charities.
| Answer | Result |
|---|---|
| No | Go to Question 3. |
| Yes | Switch on the Flat Rate Scheme group, which replaces the standard sales and purchase codes. Complete the Flat Rate Scheme set-up. Skip Questions 3 and 4. |
Flat Rate Scheme set-up
Only if yes to Question 2. See The VAT Flat Rate Scheme: UK Charities.
| Detail | Answer |
|---|---|
| Flat rate sector | |
| Flat rate percentage | |
| Limited cost business, using 16.5% | Yes or no |
| Date of VAT registration, for the first-year 1% reduction | |
| Turnover method: basic, cash or retailer’s |
Questions 3 to 7: extra code groups
| No. | Question | If yes, switch on | Codes |
|---|---|---|---|
| 3 | Do you provide any services free or below cost, funded by donations or grants? Not asked if on the Flat Rate Scheme | Non-business | OOS-PUR-20, OOS-PUR-05 |
| 4 | As well as income you charge VAT on, do you have exempt income, such as fundraising events, rents, education or care fees? Not asked if on the Flat Rate Scheme | Partial exemption | EXE-PUR-20, EXE-PUR-05, EXE-PUR-00, RES-PUR-20, RES-PUR-05, RES-PUR-00, RES-PUR-20-RC, RES-PUR-NA-PEA |
| 5 | Do you buy services from overseas suppliers, such as software or online fundraising platforms, or sell abroad? | International | TAX-SAL-00-EXP, TAX-SAL-NA-SRV, TAX-PUR-20-RC, TAX-PUR-00-SRV, TAX-PUR-20-IMP, TAX-PUR-20-PIV |
| 6 | Do you carry out building work for others under the construction domestic reverse charge? | Construction | TAX-SAL-00-DRC, TAX-PUR-20-DRC |
| 7 | Do you move goods between Northern Ireland and the EU? | Northern Ireland | TAX-SAL-00-NIG, OOS-SAL-NA-OSS, TAX-PUR-20-NIA, TAX-PUR-00-NIA |
Partial exemption and business percentage set-up
Only if yes to Question 3 or 4. Ask the charity’s accountant for these settings. See Partial Exemption and Recovery Percentages: UK Charities.
| Detail | Answer |
|---|---|
| Business percentage, and how it is worked out | |
| Partial exemption method: standard, special or combined | |
| Partial exemption year end: 31 March, 30 April or 31 May | |
| Current recovery percentage | |
| Annual adjustment on the last return of the year, or the first return after it | |
| Should non-business costs be included in Box 7? The default is yes |
Code sets
| Set | Codes |
|---|---|
| Not registered | OOS-SAL-NA, OOS-PUR-NA, OOS-JNL-NA |
| Standard | TAX-SAL-20, TAX-SAL-05, TAX-SAL-00, EXE-SAL-EX, EXE-SAL-EX-INT, OOS-SAL-NA, TAX-SAL-NA-ADJ, TAX-PUR-20, TAX-PUR-05, TAX-PUR-00, TAX-PUR-EX, TAX-PUR-NA-ADJ, OOS-PUR-NA, OOS-JNL-NA |
| Flat Rate Scheme | TAX-SAL-20-FRS, TAX-SAL-05-FRS, TAX-SAL-00-FRS, EXE-SAL-EX-FRS, TAX-PUR-NA-FRS, TAX-PUR-20-FRC. These replace TAX-SAL-20, TAX-SAL-05, TAX-SAL-00, EXE-SAL-EX, TAX-PUR-20, TAX-PUR-05, TAX-PUR-00 and TAX-PUR-EX |
Donations, legacies and Gift Aid repayments from HMRC always use OOS-SAL-NA.
Sign-off
| Detail | Answer |
|---|---|
| Completed by | |
| Date | |
| Confirmed by the charity’s accountant |
A group can be switched on later if the charity’s work changes.
Download the questionnaire
Save a copy to complete with your accountant, then return it to your Aedon contact.
Download the questionnaire (PDF)
Need help?
If you have a question about the codes or the set-up, please raise a case and our support team will help.
Related articles
Apportionment and Recovery Percentages: Irish Businesses
Apportionment and Recovery Percentages: Irish Charities
Choosing the Right VAT Code: Irish Businesses
Choosing the Right VAT Code: UK Businesses
Choosing the Right VAT Code: UK Charities
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