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HMRC internal manual

VAT Taxable Person Manual

Issues to consider: introduction

VTAXPER30000 gives guidance on three key issues which you may need to consider when determining who has made a supply and/or whether the supplier is a taxable person.

## Key issue {#IDAZWELH} ## Section of VTAXPER30000 {#IDAEXELH} ## Policy responsibility {#IDA1VELH}
     
### Employment status VTAXPER32000 VAT Registration & Accounting Policy
### Agency and disbursements VTAXPER35000 VAT Supply Policy Team
### Joint ventures and partnerships VTAXPER50000 VAT Supply Policy Team

 

Each section and accompanying chart explains a systematic approach to resolving the question and highlights the key factors to look for. VTAXPER60000 provides further guidance in particular trade areas where this approach can either not be followed, or where other factors assume a greater importance.