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HMRC internal manual

VAT Time of supply

HM Revenue & Customs
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Accommodation tax points: Other requests for accommodation tax points

You may receive requests for accommodation tax points in circumstances other than those already covered in this part of the manual. These should not be encouraged and can only be considered in circumstances where complying with the normal rules would cause genuine difficulty. Accommodation tax points cannot be justified simply because of convenience or preference. Genuine requests that appear impractical or unworkable should also be rejected.

Requests that appear to satisfy the criteria of being both justified and workable should be referred to Place & Time of Supply Team together with a full report of the circumstances. This should include

  • reasons why the business is unable to comply with the normal tax point rules
  • details of existing or planned invoicing and accounting arrangements
  • details of any assurance difficulties or other risks that might arise from adoption of the proposed tax point, and
  • confirmation that the proposed tax point will not lead to valuation difficulties.

In the meantime you should avoid giving any indication of whether an application is likely to be successful.

Applications for an accommodation tax point are normally only acceptable if made by the business concerned. Applications made on behalf of somebody else, for example a trade association acting on behalf of its members, will not normally be considered. Nevertheless they should not be rejected out of hand and are to be referred in the first instance to Place and Time Supply Team.