General Rule for VAT treatment on Goods & Services

This is for Standard rated vat registered business (not flat rate or exempt and excluding activities under special vat rules) in the UK if they deal in

VAT treatment when a UK business dealing with UK based clients

Goods B2C or Individuals Persons
 (non-vat registered)
B2B (non-vat registered) B2B (vat registered)
Sell to Charge VAT Charge VAT Charge VAT
Buy from No VAT No VAT Yes VAT reclaim
For Services (generally)
Provided by UK business Charge VAT Charge VAT Charge VAT
Used by UK business No VAT No VAT Yes VAT reclaim