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HMRC internal manual

VAT Supply and Consideration

From
HM Revenue & Customs
Updated
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Consideration: payments that are not consideration: contents

  1. VATSC50200
    Consideration: payments that are not consideration: introduction
  2. VATSC50400
    Consideration: payments that are not consideration: donations
  3. VATSC51600
    Consideration: Payments that are not Consideration: Grants: Contents
  4. VATSC53600
    Consideration: payments that are not consideration: deposits
  5. VATSC54800
    Consideration - Payments that are not Consideration: Management charges and directors’ services: Contents
  6. VATSC56400
    Consideration: payments that are not consideration: gratuities, tips and service charges
  7. VATSC57600
    Consideration: payments that are not consideration: fines and penalty charges
  8. VATSC58200
    Consideration: payments that are not consideration: capital contributions
  9. VATSC59000
    Consideration: payments that are not consideration: disbursements
  10. VATSC59200
    Consideration: payments that are not consideration: ex gratia payments
  11. VATSC59800
    Consideration: payments that are not consideration: subject access fees
  12. VATSC60000
    Consideration: Payments that are not consideration: oil industry
  13. VATSC60800
    Consideration: payments that are not consideration: payments in insurance claims
  14. VATSC61800
    Consideration: payments that are not consideration: compensation for damaged goods
  15. VATSC62000
    Consideration: payments that are not consideration: manufacturers’ warranties
  16. VATSC63400
    Consideration: payments that are not consideration: retailers’ warranties
  17. VATSC63600
    Consideration - payments that are not consideration: overpayments
  18. VATSC63800
    Consideration: payments that are not consideration: artist resale rights (or droit de suite) payments
  19. VATSC64000
    Consideration: payments that are not consideration: emissions trading: contents
  20. VATSC64200
    Consideration: payments that are not consideration: carbon offsetting: contents