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HMRC internal manual

VAT Traders’ Records Manual

Particular invoices with special arrangements: Returnable containers: Containers for which a separate charge is made only if they are not returned

If a supplier does not make a separate charge for a container when it is sent out, but later makes a charge if the container is not returned, VAT on the container must be charged and accounted for when the charge is raised. Charges may be made and VAT accounted for either:

  • on an individual basis; or
  • if an account is kept of the number of containers sent out to particular customers, periodically by reference to the balance at given intervals.