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HMRC internal manual

VAT Finance Manual

Other law and policy to consider: contents

When considering whether someone carries out any of the activities outlined in the VAT ACT 1994, Schedule 9, Group 5, items 1 to 10, you need to consider:

  • whether there is a supply for VAT purposes (dealt with in VATSC);
  • whether there is a single supply or multiple supplies (dealt with in VATSC80000);
  • whether what is being done can be characterised as an exempt financial transaction for the purposes of UK law (dealt with in the various sections of this chapter); and
  • whether there is any other law or policy that has an impact. Some of the most relevant parts are considered here in VATFIN1520.