Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

VAT Time of supply

From
HM Revenue & Customs
Updated
, see all updates

Legislation: UK primary law (VAT Act 1994): Section 6(3) Basic tax point (services)

Law

(3) Subject to subsections (4) to (14) below, a supply of services shall be treated as taking place at the time when the services are performed.

Commentary

Section 6(3) creates the basic tax point for services. In all cases this occurs when the services have been performed. It is subject to the rest of section 6 and is therefore overridden should any of the other tax point provisions apply. For further information see VATTOS4300.