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HMRC internal manual

VAT Taxable Person Manual

• From: HM Revenue & Customs
• Published: 12 April 2016
• Updated: 26 July 2016, see all updates

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1. Contents
2. VTAXPER60000
3. VTAXPER63500

Particular trades: Catering: Contents

1. VTAXPER63700

   Particular trades: Catering: The problem areas
2. VTAXPER63900

   Particular trades: Catering: Catering in membership clubs and other commercial establishments
3. VTAXPER64100

   Particular trades: Catering: Catering in staff or company canteens and other non-commercial establishments
4. VTAXPER64150

   Particular trades: Catering: Catering contractors operating as principal in non-commercial establishments
5. VTAXPER64200

   Particular trades: Catering: Catering contractors operating as an agent in non-commercial establishments
6. VTAXPER64250

   Particular trades: Catering: Catering contractors in non-commercial establishments operating as a principal and as an agent
7. VTAXPER64300

   Particular trades: Catering: Memorandum of understanding on VAT practice in the contract catering industry

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