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HMRC internal manual

VAT Place of Supply of Services

Updates: VAT Place of Supply of Services

2016

published amendments

Place of supply of services: Use and enjoyment: Contents
Link to new page VATPOSS15700 added

published amendments

Use and enjoyment: Introduction
Amended to include insurance repair services - new page VATPOSS15700

2018

published amendments

Belonging: Relocation of broadcasters and telecommunication and internet service providers
Updated term to Customer Compliance Manager.

published amendments

Land-related services: Examples of land-related services
removed the bullet 'accountancy services relating to the letting of property'