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HMRC internal manual

VAT Finance Manual

Money (including transfer of money) and related services: operation of a current, deposit or savings account: liability of some goods and services provided to the account holder

Services supplied to an account holder

### Service ### Liability
   
Provision and use of cash cards Exempt
Provision of cheque cards Exempt
Provision of statements Exempt
Provision of copies of duplicate statements to the account holder Exempt
Stopping cheques Exempt
Paid cheques returned to customers Exempt
Automatic transfers between accounts Exempt
Issue of certificates of balance - supplied to the account holder Exempt
Issue of certificates of balance - supplied to a third party Standard-rated
Issue of audit certificates Standard-rated
Provision of special cheques and credit slip forms Standard-rated

The above list is not exhaustive.