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HMRC internal manual

VAT Time of supply

• From: HM Revenue & Customs
• Published: 10 April 2016
• Updated: 25 July 2016, see all updates

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1. Contents
2. VATTOS5000

Actual tax points: contents

1. VATTOS5100

   Actual tax points: payments: contents
2. VATTOS5200

   Actual tax points: VAT invoices: contents

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