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HMRC internal manual

VAT Place of Supply of Services

VAT - Place of supply of services: recent changes

Below are details of the amendments that were published on 23 December 2011 (see the update index for all updates)

Page Details of update  
VATPOSS08000 Updated to reflect changes in the law on place of supply for VAT effective from 1 January 2011  
VATPOSS14700 Expanded to provide fuller information on the VAT reverse charge.