HMRC internal manual

VAT Single Market

From:: HM Revenue & Customs
Published:: 10 April 2016
Updated:: 30 June 2026 - See all updates

VATSM5205 - Simplifications: triangulation: background

This is the archival message of the site

Help us improve GOV.UK

To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab).