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HMRC internal manual

VAT Time of supply

From
HM Revenue & Customs
Updated
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Legislation: UK primary law (VAT Act 1994): Section 6(10) Accommodation tax points

Law

(10) The Commissioners may, at the request of a taxable person, by direction alter the time at which supplies made by him (or such supplies made by him as may be specified in the direction) are to be treated as taking place, either -

(a) by directing those supplies to be treated as taking place -

(i) at times or on dates determined by or by reference to the occurrence of some event described in the direction; or

(ii) at times or on dates determined by or by reference to the time when some event so described would in the ordinary course of events occur, 

the resulting times or dates being in every case earlier than would otherwise apply; or

(b) by directing that, notwithstanding subsections (5) and (6) above, those supplies shall (to the extent that they are not treated as taking place at the time mentioned in subsection (4) above) be treated as taking place-

(i) at the beginning of the relevant working period (as defined in his case in and for the purposes of the direction); or

(ii) at the end of the relevant working period (as so defined).

Commentary

HMRC may, by the issue of a notice of direction, allow somebody to adopt a tax point that is either earlier or later than would normally be the case. This power can only be exercised at the request of the taxable person - it cannot be imposed. For further information see VATTOS6000.