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HMRC internal manual

VAT Time of supply

Identifying a tax point: notices of direction and concessions

You need to establish whether a supplier has been granted an extension to the 14 day rule(see VATTOS5240) or an accommodation tax point (see VATTOS6000). This will normally take the form of an individual notice of direction or possibly, in the case of the 14 day rule, a centrally negotiated extension (see VATTOS5245).

It is important to remember that an accommodation tax point or an extension to the 14 day rule may not necessarily apply to all the supplies made by a particular supplier. The normal tax point rules might similarly be over ridden by the extra-statutory class concession for coin operated machines (see VATTOS9050).