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HMRC internal manual

VAT Finance Manual

• From: HM Revenue & Customs
• Published: 8 April 2016
• Updated: 8 April 2016, see all updates

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1. Contents
2. VATFIN2000
3. VATFIN2600

Money (including transfer of money) and related services: automated teller machines (ATMs): contents

1. VATFIN2610

   ATM deployers
2. VATFIN2620

   ATM charges
3. VATFIN2630

   Other charges
4. VATFIN2640

   Intermediary services

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