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HMRC internal manual

VAT Time of supply

Updates: VAT Time of supply

2017

published amendments

Introduction: contents
Link to VATTOS1500 added to contents page.

published amendments

Tax points for specific types of supply: Utilities (water, gas, electricity and the like)
Hyperlinks updated

published amendments

Introduction: roles and responsibilities
Format changes only
.

published amendments

Tax points for specific types of supply: land and property: delays in invoicing and payment of rent
removed reference to VAT information sheet 14/03
Tax points for specific types of supply: Continuous supplies of services: Applications to vary regulation 94B time limits
removed reference to VAT information sheet 14/03
Tax points for specific types of supply: Continuous supplies of services: Delays in invoicing and payment
removed reference to VAT information sheet 14/03.