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HMRC internal manual

VAT Taxable Person Manual

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HM Revenue & Customs
Updated
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Particular trades: introduction

Each page within the VTAXPER60000 menu covers a particular trade area in which problems have arisen in determining who has made a supply. Each of these pages contains guidance on that trade area; and in many cases this is supplemented by aide memoires or diagrams.

VTAXPER60000 does not provide an exhaustive list of trades; nor does the guidance here override the general rules on employment status, agency, joint ventures and partnerships given in VTAXPER30000. You should make sure you are familiar with those general rules before proceeding to this VTAXPER60000. VTAXPER60000 illustrates how one or more of the basic concepts of VTAXPER30000 apply in the particular circumstances of a trade, and will highlight where your approach needs to vary from the general rules.

Policy responsibility for the subjects referred to in this chapter lies with Indirect Tax Directorate teams as follows.

where the problem is employment status VAT Process Owner Team - SME
   
where the problem is agency VAT Supply Policy Team
share farming and the husbandry of crops VAT Supply Policy Team
theatre production and management companies VAT Supply Policy Team
operation of Margin Schemes VAT Process Owner Team - SME