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    1. Home
    2. Money
    3. Business tax
    HMRC internal manual

    VAT Time of supply

    From:
    HM Revenue & Customs
    Published
    10 April 2016
    Updated:
    8 April 2025 - See all updates
    1. Back to contents
    2. VATTOS2000

    VATTOS2300 - Legislation: UK secondary law (VAT Regulations 1995): contents

    1. VATTOS2305
      Introduction
    2. VATTOS2310
      Regulation 13(3F) Self-billed invoices
    3. VATTOS2315
      Regulation 81 Goods for private use and free supply of services
    4. VATTOS2320
      Regulation 82 Services from outside the UK
    5. VATTOS2325
      Regulation 82A Goods supplied by persons outside the UK
    6. VATTOS2330
      Regulation 84 Supplies of land (special cases)
    7. VATTOS2335
      Regulation 85 Leases treated as supplies of goods
    8. VATTOS2340
      Regulation 86 Supplies of water, gas or any form of power, heat, refrigeration or other cooling, or ventilation
    9. VATTOS2345
      Regulation 88 Supplier’s goods in possession of buyer
    10. VATTOS2350
      Regulation 89 Retention payments
    11. VATTOS2355
      Regulations 90, 90A and 90B Continuous supplies of services
    12. VATTOS2360
      Regulation 91 Royalties and similar payments
    13. VATTOS2365
      Regulation 92 Supplies of services by barristers and advocates
    14. VATTOS2370
      Regulation 93 Supplies in the construction industry
    15. VATTOS2375
      Regulations 94 General
    16. VATTOS2380
      Regulation 94A General
    17. VATTOS2385
      Regulation 94B Further rules for certain on-going supplies
    18. VATTOS2390
      Regulation 95 Supplies spanning a change of rate
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