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HMRC internal manual

VAT Supply and Consideration

HM Revenue & Customs
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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: Records

There is no requirement on lenders to adopt the above arrangements but, if they wish to do so, the normal VAT invoicing and record keeping requirements must be followed for all supplies concerned.