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HMRC internal manual

VAT Land and Property

Single supplies: where leasing or letting is just one element of a contract: single or multiple supply?

There are many scenarios where leasing or letting of immovable property is provided together with other goods or services. In such cases, it is necessary to decide whether there are multiple supplies or whether, together, the different elements constitute a single supply. The guidance in VATSC - Supply and consideration provides additional guidance on single and separate supplies in general.