VATTOS3400 - Identifying a tax point: special tax points

It is necessary to consider whether the supply is covered by any of the specialised time of supply rules such as

• deemed supplies of goods and services (see VATTOS9600)
• supplies of goods between Northern Ireland and the EU (see VATTOS9300)
• reverse charge goods and services (see VATTOS9450)
• natural gas and electricity (see VATTOS9700)
• supplies involving land and property (see VATTOS9350)
• supplies of water, gas, power, heat, refrigeration and ventilation (see VATTOS9700)
• sale or return goods, goods on approval and suppliers goods held by the customer pending agreement of price (see VATTOS9550)
• retention payments (see VATTOS5170)
• continuous supplies of services (see VATTOS9150)
• supplies of services involving payments of royalties, and the like (see VATTOS9500)
• supplies by barristers and advocates (see VATTOS8400), and
• supplies of construction services (see VATTOS9100).