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HMRC internal manual

VAT Education Manual

Group 6 Item 4 Closely related supplies: further help if the supplies are not ‘closely related’

### If the business… ### then read…
is a school arranging a contract with a school photographer VATEDU54000.
supplies catering or arranges for a contractor to supply catering either on its own behalf or as an agent Notice 709/1: Catering and Take-Away Food.
supplies living accommodation VATLP VAT Land and Property andNotice 709/3 Hotels and holiday accommodation.
buys and resells travel, hotel, holiday and certain other services as part of a course of tuition Notice 709/5 Tour Operators’ Margin Scheme andNotice 709/6 Travel agents and tour operators.