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HMRC internal manual

VAT Joint and Several Liability

Introduction: Where to obtain assistance and guidance: Relevant guidance: Guidance manuals

‘V’-series guidance

VIT Input tax
VATREC Trader’s records
VATREG Registration

Other guidance

ARTG Appeals, Reviews and Tribunals Guidance
VAEC Assessments and errors correction
VATPOSG Place of supply: goods
VATPOSS Place of supply: services
VATPOSTR Place of supply: transport
VATREVCHG VAT reverse charge
VATSC Supply and consideration
VATSM Single Market
VATTOS Time of supply
VBDR Bad debt relief
VEXP Export of goods from the UK
VTAXPER Taxable Person