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HMRC internal manual

VAT Time of supply

HM Revenue & Customs
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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)
  • intra-EC supplies of goods (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).