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HMRC internal manual

VAT Fraud

HM Revenue & Customs
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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.