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HMRC internal manual

VAT Supply and Consideration

Updates: VAT Supply and Consideration

2016

published amendments

Returned goods
Expanded guidance
Whether supplies are goods or services: Transfer of title
Inserted paragraph on Liverpool Commercial Vehicles
Basic principles and underlying law: Cancellation of a supply
New page
Basic principles and underlying law: Transfer of title
Added Cross link to VATTOS9550
Basic principles and underlying law: Contents
Added link to VATSC04650

2017

published amendments

Supply and consideration: Roles and responsibilities
Links to VAT Supply team and DFS Team updated.

published amendments

Supply and consideration: Roles and responsibilities
Page title and content updated.

published amendments

Single and multiple supplies: HMRC’s approach: How do we define ‘artificial’?
Advice to Compliance officers updated

published amendments

Single and multiple supplies: HMRC’s approach: why is it important to distinguish between single and multiple supplies?
Hyperlinks updated
Whether supplies are goods or services: Permanent and temporary use of assets
Hyperlinks updated
Whether supplies are goods or services: Unascertained (unallocated) goods: further guidance: Stock Financing
Hyperlinks updated
Whether supplies are goods or services: Unascertained (unallocated) goods: further guidance: Options
Hyperlinks updated
Whether supplies are goods or services: Unascertained (unallocated) goods: further guidance: Dealings in precious metals
Hyperlinks updated
Whether supplies are goods or services: Unascertained (unallocated) goods: further guidance: Commodity futures
Hyperlinks updated
Consideration: payments that are not consideration: manufacturers’ warranties
Hyperlinks updated
Consideration: Payments that are not consideration: oil industry
Hyperlinks updated
Consideration: Payments that are not Consideration: Management charges and directors’ services: Group relief
Hyperlinks updated
Consideration: Payments that are not Consideration: Management charges and directors’ services: Holding companies
Hyperlinks updated
Consideration - Payments that are Consideration: What is the VAT status of salary sacrifice arrangements?: Issues to bear in mind when considering salary sacrifice
Hyperlinks updated
Payments that are consideration: Deposits and hotel booking charges: Background
Hyperlinks updated
Further guidance on identifying supply: Supplies of goods for no consideration: Goods which are business assets on hand at deregistration
Hyperlinks updated
Basic principles and underlying law: Self-supply
Hyperlinks updated
Basic principles and underlying law: VAT Act 1994 Schedule 4
Hyperlinks updated
Basic principles and underlying law: Transactions which fail to be supplies and supplies disregarded for VAT purposes
Hyperlinks updated

published amendments

Further guidance for identifying supply: supplies of goods for consideration: contents
New link added to page

published amendments

Consideration: Consideration other than money
broken link changed

published amendments

Consideration: Contents
Republished as VATSC40000 wasn't showing on GOV.UK .
Consideration: Payments that are consideration: Contents
Republished as changes made on 07/11/16 were not showing on GOV.UK

published amendments

Direction of supplies: Receivers, liquidators and other insolvency practitioners: Recovery of VAT on costs incurred by mortgage lenders in respect of a sale of property under a power of sale: Current position
removed reference to business brief 20/93
Single and multiple supplies: precedent cases: Goals Soccer Centres ([2012] UKFTT 576)
removed reference to business brief and link asses to VATLP19600

2018

published amendments

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

published amendments

Consideration: Payments that are not Consideration: Grants: Introduction
Guidance updated.

published amendments

Consideration: Payments that are not Consideration: Grants: Hillingdon Legal Resource Centre
Guidance Updated
Consideration:- Payments that are not Consideration: Grants: European Grants
VATSC 53000 completely rewritten and updated.
Consideration: Payments that are not Consideration: Grants: Hope in the Community Ltd
Guidance updated.
Consideration: Payments that are not Consideration: Grants: Bath Festivals Trust
changed
Consideration: Payments that are not Consideration: Grants: Indicators of the supply position
Guidance Updated.
Consideration: Payments that are not Consideration: Grants: What is a grant?
Guidance updated.
Consideration: Payments that are not Consideration: Grants: Contents
Link to VATSC53530 added to contents page.

published amendments

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

published amendments

Consideration: Payments that are not Consideration: Grants: Keeping Newcastle Warm
Amending EC to EU

published amendments

Single and multiple supplies: multiple supply indicators: the intention of the legislation
Amending EC to EU
Direction of supplies: Fuelcards: The Harpur case
Amending EC to EU
Whether supplies are goods or services: Permanent and temporary use of assets
Amending EC to EU
Basic principles and underlying law: What is a supply of goods?
Amending EC to EU
Consideration: Payments that are not Consideration: Grants: Treatment of Dried Fodder
Amended EC to EU
Basic principles and underlying law: VAT Act 1994 Schedule 4
Amending EC to EU
Basic principles and underlying law: Supply for VAT purposes
Amending EC to EU

published amendments

Consideration: Payments that are not Consideration: Grants: Agricultural Grants
Amended EC to EU
Whether supplies are goods or services: Distinguishing between purchase and hire agreements: Background
Amending EC to EU and deleting EC before word 'Directive'

published amendments

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

published amendments

Further guidance on identifying supply: Supplies of goods for no consideration: Samples
Republish to push changes through.

published amendments

Supply and consideration: Roles and responsibilities
updated link to VAT Advisory guidance manual

published amendments

Supply and consideration: Roles and responsibilities
Restructure

published amendments

Further guidance for identifying supply: supplies of goods for consideration: Feed-in Tariffs: contents
short title change
Further guidance for identifying supply: supplies of goods for consideration: Feed-in Tariffs: input tax recovery
Restructure

published amendments

Consideration - Payments that are Consideration: Particular staff benefits
Updated link to EIM21667a.
Consideration - Payments that are Consideration: What is the VAT status of payments deduction from salary?
Guidance updated and two subpages added.
Condensing salary sacrifice guidance into this one page. Removing links to other sections and archiving those pages