VATFIN2120 - Money (including transfer of money) and related services: topics not covered in VATFIN2000

The following topics are only covered in VAT Notice 701/49 Finance. You should read the relevant paragraphs for guidance on liability:

• certain supplies of bank notes (paragraph 2.3)
• preparatory services (paragraph 2.4)
• dealing with numismatic and investment coins (paragraph 2.6)
• clearing and settlement services (paragraph 2.8)
• the provision of an ATM and software (paragraph 2.9)
• charges made for dishonoured cheques or direct debit payments (paragraph 2.11)
• electronic banking and cash management services (paragraph 2.12)
• deductions from pay (paragraph 2.13) and
• travellers’ cheques (paragraph 3.4).