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HMRC internal manual

VAT Land and Property

Introduction: scope of this guidance

This guidance will help you to decide whether there is a supply of land (including buildings) and to determine the VAT liability of a supply of land. It also covers transactions relating to caravans and houseboats. The guidance reflects HMRC’s interpretation of the relevant VAT law.

This guidance should be read in conjunction with the related VAT Notices, Notice 742 Land and property, 742/3 Scottish land law, 742A Opting to tax land and buildings, 709/3 Hotels and holiday accommodation and 701/20 Caravans and houseboats. This guidance supplements these VAT notices and any relevant Revenue and Customs Briefs and VAT Information Sheets released after the date this guidance was last updated by providing detailed information that may assist with complex or uncommon scenarios.