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HMRC internal manual

VAT Reverse Charge

VAT Reverse Charge: recent changes

Below are details of the amendments that were published on 28 February 2013 (see the update index for all updates)

Page Details of update
VATREVCHG10000 Renumbered from VATREVCHG1000; renumbering of sub-sections; changes to titles and new section (VATREVCHG15000).
VATREVCHG11000 Renumbered from VATREVCHG1005; change to title; addition of sub-titles; new paragraphs ‘Purpose of this guidance’ and ‘Guidance ownership’.
VATREVCHG12000 Renumbered from VATREVCHG1010; new text throughout.
VATREVCHG13000 Renumbered from VATREVCHG1015; new text throughout.
VATREVCHG14000 Renumbered from VATREVCHG1020; change of title and new text throughout.
VATREVCHG15000 New section.
VATREVCHG20000 Renumbered from VATREVCHG2000; renumbering of sub-sections; changes to titles.
VATREVCHG21000 Renumbered from VATREVCHG2005; new title and new text throughout.
VATREVCHG22000 New section.
VATREVCHG22100 New section.
VATREVCHG22200 New section.
VATREVCHG23000 New section.
VATREVCHG23100 New section.
VATREVCHG23200 New section.
VATREVCHG2010 Deleted.
VATREVCHG2015 Deleted.
VATREVCHG2020 Deleted.
VATREVCHG2025 Deleted.
VATREVCHG2030 Deleted.
VATREVCHG2035 Deleted.
VATREVCHG2040 Deleted.
VATREVCHG2045 Deleted.
VATREVCHG2050 Deleted.
VATREVCHG30000 Renumbered from VATREVCHG3000; renumbering of sub-sections; changes to titles and deletion of sections.
VATREVCHG31000 Renumbered from VATREVCHG3005 and new text.
VATREVCHG32000 Renumbered from VATREVCHG3010 and new text.
VATREVCHG3015 Deleted.
VATREVCHG3020 Deleted.
VATREVCHG3025 Deleted.
VATREVCHG3030 Deleted.
VATREVCHG3035 Deleted.
VATREVCHG4000 Deleted.
VATREVCHG4005 Deleted.
VATREVCHG4010 Deleted.
VATREVCHG4015 Deleted.
VATREVCHG4020 Deleted.
VATREVCHG4025 Deleted.
VATREVCHG4030 Deleted.
VATREVCHG4035 Deleted.
VATREVCHG4040 Deleted.
VATREVCHG4045 Deleted.
VATREVCHG4050 Deleted.
VATREVCHG5000 Deleted.
VATREVCHG5005 Deleted.
VATREVCHG5010 Deleted.
VATREVCHG5015 Deleted.