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HMRC internal manual

Business Leasing Manual

Introduction: Leasing: VAT issues

At present, this manual does not cover VAT-related issues.

The VAT Finance Guidance Manual explains the VAT treatment of various types of finance transactions and VATFIN3120 deals specifically with VAT exemption for the granting of credit with the supply of goods.

For information on financial services which are not VAT exempt please see VATFIN1510.