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HMRC internal manual

Business Income Manual

HM Revenue & Customs
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Value Added Tax: taxable/exempt supplies

Supplies of goods and services chargeable at the standard rate, reduced rate or at the zero rate are ’taxable supplies’. Supplies not chargeable at the standard rate, the reduced rate, or zero rate are ‘exempt supplies’. Depending on where a supply is made, supplies can be outside the scope of UK VAT.