Notice

VAT Notice 741A: place of supply of services

This notice explains how to determine the place of supply of your services.

Document

Details

This notice cancels and replaces Notice 741 (February 2010). Details of the changes to the previous version can be found in paragraph 1.3 of this notice.

Published 24 February 2010
Last updated 1 November 2017 + show all updates
  1. Section 13 and paragraph 12.1 have been updated to reflect legislative changes coming into force on 1 November 2017.
  2. Changes made to Section 13 'Use and enjoyment' relating to new guidance.
  3. This notice cancels and replaces Notice 741 (February 2010). Details of the changes to the previous version can be found in paragraph 1.3 of this notice.
  4. First published.