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HMRC internal manual

VAT Place of Supply (Goods)

Updates: VAT Place of Supply (Goods)

2016

published amendments

Gas and electricity: Other aspects
Link to VAT Info sheet 21/10 updated.
Gas and electricity: Introduction
Link to VAT info sheet 21/10 updated.
Introduction: scope of the manual
A spacing error was corrected.

published amendments

Main rules: intra-EC movements of goods: triangulation
Embedded images changed to links to enable page to publish to GOV.UK

2017

published amendments

Gas and electricity: Introduction
Links updated.

published amendments

Introduction: contents
Link to VATPOSG1300 added to contents page.
Gas and electricity: Other aspects
Link updated.
Gas and electricity: Reverse charge
Hyperlinks updated.

published amendments

Introduction: roles and responsibilities
Text on page updated.

published amendments

Introduction: scope of the manual
updated links to notices

published amendments

Main rules: distance selling: distance sales from the UK
Additional comment in "Commentary" on the application of Section 7(5).
Main rules: distance selling: meaning of the term "distance selling"
Text amended to better reflect the legislation.
Main rules: distance selling: distance sales to the UK
"Commentary" rephrased to aid clarity

published amendments

Main rules: distance selling: contents
Link to new pages added. VATPOSG3540, VATPOSG3550 and VATPOSG3560
Background: place of supply and its impact on the scope of VAT
Minor changes to Applying the place of supply rules section

published amendments

Main rules: distance selling: delivered goods
Formatting change