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HMRC internal manual

VAT Finance Manual

HM Revenue & Customs
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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).