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HMRC internal manual

VAT Time of supply

HM Revenue & Customs
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Basic tax points: Goods: Goods on approval, sale or return and the like

Section 6(2)(c) of the VAT Act 1994 (see VATTOS2215) provides a basic tax point for supplies where the goods are initially taken or sent out on approval, sale or return or similar terms. For more information about this see VATTOS9550.