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HMRC internal manual

VAT Taxable Person Manual

Purpose of, structure of and responsibility for VTAXPER


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.


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

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Policy responsibility

The Indirect Tax Directorate team with overall responsibility for this book is the VAT Registration and Accounting Policy team. However, various Indirect Tax Directorate teams have responsibility for individual pages: see VTAXPER31000 for details.