Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

VAT Time of supply

From
HM Revenue & Customs
Updated
, see all updates

Time of supply: recent changes

Below are details of the amendments that were published on 21 April 2010 (see the update index for all updates)

VATTOS2290 Reflects change to section 97A of the VAT Act effective from 1 January 2010 (VAT Package)  
     
VATTOS2320 Reflects changes made to Regulation 82 with effect from 1 January 2010 (VAT Package)  
VATTOS2430 Reflects changes made to Article 64 the Principal VAT Directive with effect from 1 January 2010 (VAT Package)  
VATTOS2450 Reflects changes made to Article 66 of the Principal VAT Directive with effect from 1 January 2010 (VAT Package)  
VATTOS4210 Expands on the meaning of “removal” where this creates a basic tax point  
VATTOS7400 Advises on anti-forestalling in connection with the reversion of the VAT rate to 17.5% on 1 January 2010  
VATTOS9160 Content on the tax point treatment of continuous supplies amended to improve readability and clarity  
VATTOS9450 Reflects changes made to the time of supply for reverse charge services with effect from 1 January 2010 (VAT Package)