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HMRC internal manual

VAT Small and Medium Enterprises Assurance Manual

Self supply: introduction

Self-supply occurs when goods that have been produced, or acquired, in the course of a business are used for purposes within the business.

Self-supply does not normally constitute a supply for tax purposes. However, VAT is chargeable when self-supplies take place as follows;

  • certain motorcars are self-supplied by motor manufacturers and dealers when taken for their own use. (Notice 700 - The VAT Guide paragraph 9.2, and Notice 700/64 Motoring Expenses, paragraph 3.10.