# United Kingdom invoicing glossary

British English glossary: VAT, HMRC rules, and invoicing terms for small businesses, with clear definitions, comparisons, and practical tips.

Canonical page: https://invoicemama.com/glossary/uk

## United Kingdom terms

- [What is a tax point?](https://invoicemama.com/glossary/uk/what-is-a-tax-point): UK VAT tax point (time of supply): basic tax point for goods and services, payment or invoice before supply, and the fourteen-day invoice rule. Links invoices to VAT Return periods.
- [What is a UTR number?](https://invoicemama.com/glossary/uk/what-is-a-utr-number): UK Unique Taxpayer Reference (UTR): HMRC ten-digit ID for Self Assessment and Corporation Tax. Find it on GOV.UK or letters. Not your VAT or NI number.
- [What is Making Tax Digital?](https://invoicemama.com/glossary/uk/what-is-making-tax-digital): Making Tax Digital (MTD) for UK traders: HMRC digital records, MTD VAT filing, quarterly Income Tax updates, compatible software, and invoice audit trails.
- [What is the Construction Industry Scheme?](https://invoicemama.com/glossary/uk/what-is-the-construction-industry-scheme): UK Construction Industry Scheme: HMRC registration, verification, labour-only deductions, gross payment, CIS300, statements, VAT invoicing alongside CIS.
- [What is VAT?](https://invoicemama.com/glossary/uk/what-is-vat): UK VAT explained: HMRC registration at ninety thousand pounds, twenty percent standard rate, VAT invoices, Making Tax Digital returns, reclaiming input tax.

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