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HMRC internal manual

VAT Time of supply

Treatment of supplies affected by a change in VAT: introduction

Section 88 of the VAT Act 1994 (see VATTOS2280) sets out special rules that may be adopted at the time of a change of VAT rate or change in liability. Under regulation 95 of the VAT Regulations 1995 (see VATTOS2390) these special rules are also applied to all but the intra-EC supplies covered by the time of supply regulations. Section 97A (see VATTOS2290) provides additional special rules that apply at the time of a change in the place of supply of services.