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HMRC internal manual

VAT Time of supply

From
HM Revenue & Customs
Updated
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Legislation: UK secondary law (VAT Regulations 1995): contents

  1. VATTOS2305
    Legislation: UK secondary law (VAT Regulations 1995): Introduction
  2. VATTOS2310
    Legislation: UK secondary law (VAT Regulations 1995): Regulation 13(3F) self-billed invoices
  3. VATTOS2315
    Legislation: UK secondary law (VAT Regulations 1995): Regulation 81 goods for private use and free supply of services
  4. VATTOS2320
    Legislation: UK secondary law (VAT Regulations 1995): Regulation 82 services from outside the UK
  5. VATTOS2325
    Legislation: UK secondary law (VAT Regulations 1995): Regulation 82A goods supplied by persons outside the UK
  6. VATTOS2330
    Legislation: UK secondary law (VAT Regulations 1995): Regulation 84 supplies of land (special cases)
  7. VATTOS2335
    Legislation: UK secondary law (VAT Regulations 1995): Regulation 85 leases treated as supplies of goods
  8. VATTOS2340
    Legislation: UK secondary law (VAT Regulations 1995): Regulation 86 supplies of water, gas or any form of power, heat, refrigeration or other cooling, or ventilation
  9. VATTOS2345
    Legislation: UK secondary law (VAT Regulations 1995): Regulation 88 supplier’s goods in possession of buyer
  10. VATTOS2350
    Legislation: UK secondary law (VAT Regulations 1995): Regulation 89 retention payments
  11. VATTOS2355
    Legislation: UK secondary law (VAT Regulations 1995): Regulations 90, 90A and 90B continuous supplies of services
  12. VATTOS2360
    Legislation: UK secondary law (VAT Regulations 1995): Regulation 91 royalties and similar payments
  13. VATTOS2365
    Legislation: UK secondary law (VAT Regulations 1995): Regulation 92 supplies of services by barristers and advocates
  14. VATTOS2370
    Legislation: UK secondary law (VAT Regulations 1995): Regulation 93 supplies in the construction industry
  15. VATTOS2375
    Legislation: UK secondary law (VAT Regulations 1995): Regulation 94 general
  16. VATTOS2380
    Time of supply: legislation (VAT Regulations 1995): UK secondary law: Regulation 94A general
  17. VATTOS2385
    Legislation: UK secondary law (VAT Regulations 1995): Regulation 94B further rules for certain on-going supplies
  18. VATTOS2390
    Legislation: UK secondary law (VAT Regulations 1995): Regulation 95 supplies spanning a change of rate