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  1. Home
HMRC internal manual

VAT Land and Property

From:
HM Revenue & Customs
Published
10 April 2016
Updated:
16 June 2021 - See all updates
  1. Back to contents

VATLP02900 - Supply: Overage payments: contents

  1. VATLP02910
    Introduction to overage payments
  2. VATLP02920
    Overage provisions
  3. VATLP02930
    VAT treatment of overage payments
  4. VATLP02940
    Overage payments where an option to tax is made after the initial grant
  5. VATLP02950
    New commercial buildings - overage payments
  6. VATLP02960
    Can a buyer be released from the obligation to pay overage?

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