What to consider prior to determining whether to use an intervention: applying VAT basics: did the supply take place in the UK?
Once you have determined whether there has been a supply of goods or services the place of supply needs to be confirmed. Guidance on place of supply can be found at:
- VATPOSG for goods,
- VATPOSS for services, and
- VATPOSTR for transport.
After determining whether the supply was made in the UK the next step is to look at whether the supply was made by a taxable person.