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HMRC internal manual

VAT Time of supply

HM Revenue & Customs
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Legislation: UK primary law (VAT Act 1994): Section 6(12) Disposal of business assets


(12) Where there is a supply of goods by virtue only of paragraph 5(1) of Schedule 4, the supply is treated as taking place when the goods are transferred or disposed of as mentioned in that paragraph.


The permanent application of business assets to non-business use is treated as a supply of goods under paragraph 5(1) of Schedule 4 to the VAT Act 1994. For further information see VATTOS9600.