VTAXPER10000 - Purpose of, structure of and responsibility for VTAXPER
Purpose
VTAXPER deals with some of the basic principles of VAT. It will help you to:
- determine who is making a supply (as opposed to whether a supply is being made for a consideration)
- decide whether the supplier is a taxable person
lt does not cover pure registration aspects (such as eligibility for registration on turnover or other grounds), which are in VATREG.
You should consult this book only if you are certain both that
- a supply has been made for a consideration, and
- it was made within the UK.
If you are unsure of this, you should first consult VATSC, VATPOSS, VATPOSTR or VATPOSG.
Structure
This book (apart from VTAXPER10000) is written in three parts.
| 1. The scope and legal basis of VAT | VTAXPER20000 |
|---|---|
| 2. Issues to consider. This part is divided into three sections: | VTAXPER30000 |
| - employment status | VTAXPER32000 |
| - agency and disbursements | VTAXPER35000 |
| - joint ventures and partnerships. | VTAXPER50000 |
| Each of these three sections covers a key issue in determining who is making the supply and/or whether that person is taxable. Each section explains the basic concepts and provides details of a systematic approach to follow. Where appropriate, the text is illustrated by a flowchart. | |
| 3. Particular trades. This part is a series of sub-sections, each of which deals with a particular trade area in which the issues raised in VTAXPER30000 often come to the fore. Where they will aid understanding, there are flowcharts and aide-memoires. | VTAXPER60000 |
Policy responsibility
| The VAT Soft Drinks Industry Levy policy team is responsible for VAT Taxable Person policy. If you are seeking policy advice on a particular case that is not covered by this guidance, you should submit either a General Advice Request or a Technical Advice Request. Please see VPOLADV for more information. \n \nFor policy advice about Agency and Disbursements or Joint Ventures and Partnerships, please contact the VAT Principles team. | |——————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————-|