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HMRC internal manual

VAT Supply and Consideration

Supply and consideration: Roles and responsibilities

VAT: general enquiries

VAT: general enquiries deals with telephone and written enquiries from businesses about VAT. For example

  • requests for copies of public notices
  • routine enquiries concerning the VAT treatment of goods and services

Contact details for VAT: general enquiries are available on the following link

VAT policy team

The VAT Supply policy team is responsible for VAT Supply and Consideration policy.   

The team is the policy maker for VAT Supply and Consideration with the exception of the following section.

VATSC27000 Supplies of services for no consideration  VAT Deductions and Financial Services Team

If you are seeking policy advice on a particular case you should submit either a General Advice Request or a Technical Advice Request. Please go to our Getting Advice pages for more information.  

Policy teams do not deal directly with the public and the public should not be referred to them.