VATTOS0500 - VAT Time of supply - HMRC internal manual
Guidance on the law as it applies to time of supply and to changes in VAT rate and liability
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Guidance on the law as it applies to time of supply and to changes in VAT rate and liability
Guidance on the VAT treatment of private pleasure craft supplied to private individuals to be sailed away outside the European Union (EU)
Guidance on retail schemes which remove the need for the retailer to identify the VAT liability of every transaction by providing an alternative method of calculating output tax liability
Guidance on VAT as it applies to local authorities and other government and public bodies
This guidance is aimed at HMRC staff who deal with Insurance Premium Tax issues.