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  2. Money
  3. Business tax
HMRC internal manual

VAT Time of supply

From:
HM Revenue & Customs
Published
10 April 2016
Updated:
8 April 2025 - See all updates
  1. Back to contents

VATTOS9000 - Tax points for specific types of supply: contents

  1. VATTOS9050
    Coin operated machines
  2. VATTOS9100
    Construction: contents
  3. VATTOS9150
    Continuous supplies of services: contents
  4. VATTOS9200
    Gold
  5. VATTOS9250
    Hire purchase, credit sales and conditional sales
  6. VATTOS9300
    Intra-EC supplies of goods
  7. VATTOS9350
    Land and property: contents
  8. VATTOS9400
    Medical evidence services
  9. VATTOS9450
    Reverse charge services
  10. VATTOS9500
    Royalties and repeat fees
  11. VATTOS9550
    Sale or return and goods on approval
  12. VATTOS9600
    Self-supply and other non-business use or disposal of assets
  13. VATTOS9650
    Stallion nomination
  14. VATTOS9700
    Utilities (water, gas, electricity and the like)
  15. VATTOS9750
    Warehoused goods
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