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HMRC internal manual

VAT Supply and Consideration

Updates: VAT Supply and Consideration

2018

published amendments

Consideration: Payments that are not Consideration: Grants: Agricultural Grants
Guidance updated

published amendments

Consideration: Payments that are not Consideration: Grants: Factors indicating the payment is consideration for a supply
Title change
title change
change

published amendments

Further guidance on identifying supply: Supplies of goods for no consideration: Samples
Text updated 16 July 2018

published amendments

Basic principles and underlying law: Contents
updated link to VAT Advisory guidance manual

published amendments

Identifying a supply: Supplies of services for consideration
Guidance restructure

published amendments

Consideration - Payments that are Consideration: What is the VAT status of payments deduction from salary?
Condensing salary sacrifice guidance into this one page. Removing links to other sections and archiving those pages

published amendments

Basic principles and underlying law: Contents
Restructure
Identifying a supply: Supplies of services for consideration
Hyperlinks updated
Consideration - Payments that are Consideration: What is the VAT status of payments deduction from salary?
Guidance updated and two subpages added.

2019

published amendments

Consideration: Settlement of Disputes: Contents
Title updated
Consideration: Payments that are not Consideration: Grants: Contents
Title updated
Identifying a supply: Contents
New links added to contents list
Contents list restructure
Added link to VATSC04650
Identifying a supply: Supplies of services for no consideration
Guidance restructure
Whether supplies are goods or services: Repossessions under hire purchase, conditional sale and Romalpa agreements: General Motors Acceptance Corporation (‘GMAC’)
Updated link VR7120 and BDR3600
Identifying a supply: supplies of goods for consideration: contents
Restructure
Identifying a supply: supplies of goods for no consideration: Contents
Restructure
Consideration: Payments that are consideration: Contents
Guidance restructure
Consideration: Payments that are not consideration: Contents
Links to VATSC 6300, 6500, 6600, 6700 and 6800 added to this page.
Consideration: Other indicators to establish whether there is consideration
Guidance restructure
New link added to page
Consideration: Consideration other than money
Guidance restructure
Consideration: Contents
Guidance restructure
Supply: Contents
Guidance restructure
Illegal supplies: Contents
Guidance restructure
Republished as VATSC40000 wasn't showing on GOV.UK .

published amendments

Supply and consideration: Roles and responsibilities
Guidance restructure
Restructure change
Basic principles and underlying law: Contents
Guidance restructure
Restructure
Basic principles and underlying law: Scope of VAT
Guidance restructure
Basic principles and underlying law: Goods or services
Guidance restructure