VATTOS1100 - Introduction: scope and use of the manual

Scope

This manual provides information on time of supply and changes in VAT rate and liability. As permanent guidance it forms a part of the main reference material for people who work in the Department. HMRC formal procedures and work systems are outlined in this and other manuals. Together they set out the Department’s rules and guidelines and give general advice on interpreting them. They are primarily intended for internal use andso, if you are a taxpayer, you should not rely on the content for calculating your taxes and duties.

Using the manual

The general time of supply principles are described at VATTOS4000 and VATTOS5000. This should normally be your starting point when considering a particular case. However, if the supplier, or type of supply, falls within one of the categories considered in more detail at VATTOS8000 and VATTOS9000 you can probably go straight to the appropriate section there where you will find guidance tailored to suit the category concerned. You may nevertheless still find it necessary to refer back to general principles.