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HMRC internal manual

VAT Finance Manual

From
HM Revenue & Customs
Updated
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Islamic products: place of supply of services relating to land

If a supply consists of services that relate to land or property, the place of supply of those services is where the land itself is located, irrespective of where either the bank etc or its customer belongs. It should also be borne in mind that:

  • there may be a requirement to account for the reverse charge if both the bank etc and the land are located in the UK but the supplier of those services belongs outside the UK; and
  • if a bank etc supplies services relating to land in another member State, it might be required to register for VAT in that member State.

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