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HMRC internal manual

VAT Finance Manual

Financial derivatives: place of supply

The place of supply for supplies of financial services is where the recipient of the service belongs (VAT Act 1994, section 7A(2)). New place of supply rules for supplies of business to business services were introduced on 1 January 2010 but there were no significant changes to the treatment of financial services as these had previously been supplied where the service was received under the old rules. For more information please see VATPOSS02000.