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HMRC internal manual

VAT Taxable Person Manual

Scope and legal basis of VAT: How to use this guidance

Your starting point should always be VTAXPER30000, which explains the general rules in each of the three key areas, and highlights a systematic approach to follow. Often, your problem may be purely one of employment status, agency, or joint ventures. But sometimes more than one issue may have to be addressed. In particular, you may need to consider both employment status and agency to decide who has made the supply. If this is the case, you should always consider employment status first, as if the person making the supplies is acting as an employee the VAT position is the most straightforward.

The rules and approach set out in VTAXPER30000will work in the great majority of cases; but there are exceptions to any rule. In certain trade areas, either a different approach may be required or particular factors may be emphasised, while others are played down. Where this is the case, the guidance in VTAXPER60000 will indicate this under the relevant trade heading. You should therefore always follow up your research into VTAXPER30000 by checking to see whether the trade in which you are interested is listed in VTAXPER60000.