Updates: VAT Taxable Person Manual

2022

13 October 2022 published amendments

Purpose of, structure of and responsibility for VTAXPER

update to signposting contact details

2021

30 September 2021 published amendments

Issues to consider: introduction

Amendment made for Brexit on behalf on Katie Lunt

Agency and disbursements: how agents should account for VAT - Section 47 of the VAT Act 1994: Section 47(2A)

Amendment made for Brexit on behalf of Katie Lunt

Issues to consider: Employment status: Introduction and law

Brexit amendments made on behalf of Katie Lunt

Scope and legal basis of VAT: The requirement to be registered

Amendments made for Brexit on behalf of Katie Lunt

2020

6 October 2020 published amendments

Archived

Archived

Archived

Archived

Archived

Archived

Particular trades: employment bureaux: contents

New page created and added to contents list VTAXPER67050, and page name shortened.

Particular trades: employment bureaux: specific circumstances

Text on this page has been updated.

Particular trades: employment bureaux: how to decide

Text on page updated.

Particular trades: employment bureaux: the supply possibilities

Page text updated.

Particular trades: employment bureaux: the four possible supply situations

Page title updated/shortened.