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VAT Time of Supply
Publisher:
Copyright:
2018 Crown
VAT Time of Supply
Guidance on the law as it applies to time of supply and to changes in VAT rate and liability
GO
Contents
Contents
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VATTOS1000: Introduction
VATTOS1100: Scope and use of the manual
VATTOS1200: Release of information (open government code of practice)
VATTOS1300: Purpose of the time of supply rules
VATTOS1400: Interaction with retail schemes and cash accounting
VATTOS1500: Roles and responsibilities
Close section
VATTOS2000: Legislation
VATTOS2100: Introduction
VATTOS2200: UK primary law (VAT Act 1994)
VATTOS2300: UK secondary law (VAT Regulations 1995)
VATTOS2400: EC law (Principal VAT Directive)
Close section
VATTOS3000: Identifying a tax point
VATTOS3100: Introduction
VATTOS3200: What is the supply?
VATTOS3300: Notices of direction and concessions
VATTOS3400: Special tax points
VATTOS3500: The basic tax point
VATTOS3600: Actual tax points
VATTOS3700: Exempt and zero-rated supplies
VATTOS3800: Supplies by those not registered for VAT
Close section
VATTOS4000: Basic tax points
VATTOS4100: Basic tax points: introduction
VATTOS4200: Basic tax points: Goods
VATTOS4300: Basic tax points: performance of services
Close section
VATTOS5000: Actual tax points
VATTOS5100: Actual tax points: payments
VATTOS5200: Actual tax points: VAT invoices
Close section
VATTOS6000: Accommodation tax points
VATTOS6100: Accommodation tax points: Introduction
VATTOS6200: Accommodation tax points: Monthly invoicing
VATTOS6300: Accommodation tax points: exempt supplies of credit
VATTOS6400: Accommodation tax points: corporate purchasing cards
VATTOS6500: Accommodation tax points: Ministry of Defence contractors
VATTOS6600: Accommodation tax points: Assigned debts
VATTOS6700: Accommodation tax points: standard-rated prescription products
VATTOS6900: Accommodation tax points: Other requests for accommodation tax points
Close section
VATTOS7000: Treatment of supplies affected by a change in VAT
VATTOS7100: Treatment of supplies affected by a change in VAT: introduction
VATTOS7200: Treatment of supplies affected by a change to VAT: VAT rate or liability
VATTOS7300: Treatment of supplies affected by a change in VAT: place of supply
VATTOS7400: Treatment of supplies affected by a change in VAT: rate change from 1 January 2010
Close section
VATTOS8000: Tax points for specific categories of supplier
VATTOS8110: Tax points for specific categories of supplier: accountants
VATTOS8200: Tax points for specific categories of supplier: advertising agencies
VATTOS8300: Tax points for specific categories of supplier: agents
VATTOS8400: Tax points for specific categories of supplier: barristers and advocates
VATTOS8500: Tax points for specific categories of supplier: solicitors
VATTOS8600: Tax points for specific categories of supplier: wine merchants
Close section
VATTOS9000: Tax points for specific types of supply
VATTOS9050: Coin operated machines
VATTOS9100: Construction
VATTOS9150: Continuous supplies of services
VATTOS9200: Gold
VATTOS9250: Hire purchase, credit sales and conditional sales
VATTOS9300: Intra-EC supplies of goods
VATTOS9350: Land and property
VATTOS9400: Medical evidence services
VATTOS9450: Reverse charge services
VATTOS9500: Royalties and repeat fees
VATTOS9550: Sale or return and goods on approval
VATTOS9600: Self-supply and other non-business use or disposal of assets
VATTOS9650: Stallion nomination
VATTOS9700: Utilities (water, gas, electricity and the like)
VATTOS9750: Warehoused goods
[18.208.202.194]
18.208.202.194
