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HMRC internal manual


HM Revenue & Customs
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Value for import VAT: normal rules: imported computer software

The tax treatment at importation depends on whether the software is classified as a supply of goods or services, or on whether it is defined as ‘normalised’ or ‘specific’ software.

Notice 702 Section 7 gives full details on how supplies are classified and explains how to decide whether software is ‘normalised’ or ‘specific’.