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HMRC internal manual

VAT Transport

Updates: VAT Transport

2016

published amendments

The supply of ships and aircraft: aircraft: State institutions
Link to VATGPB updated
Ships designed or adapted for recreation or pleasure: other reliefs for boats
Links to VATLP and VRDP updated.

2017

published amendments

Transport: Introduction and overview
Link to Indirect Tax page updated.

published amendments

Transport: Introduction and overview
LInk to Charities guidance amended

published amendments

The handling and storage of ship and aircraft cargo: Contents
Pages VTRANS70300 and VTRANS70400 republished with new links, and added to contents list on VTRANS70000
The handling and storage of ship and aircraft cargo: Handling, storage and other services
Review date amended
Minor text changes and links to IMPS Imports and VATLP Land and Property updated.
The handling and storage of ship and aircraft cargo: Meaning of "port", "land adjacent to a port", "customs and excise airport" and "transit shed"
Review date amended
Link to chapter 3 Appendix C2 in the 3rd bullet point was updated.

published amendments

The supply of ships and aircraft: evidence of qualifying status
Link Supply Policy team updated

published amendments

Transport: Ships’ managers, aircraft managers and port agents
Links updated
Links updated
Transport: Intermediary services (ship and aircraft brokers and other agency services): Interpretation and application
Links updated
Repair, maintenance, modification and conversion of ships and aircraft and their parts: Zero-rating of work on goods for export
Links updated
Links updated
The supply of ships and aircraft: Supply of parts and equipment
Links updated
The supply of ships and aircraft: evidence of qualifying status
Links updated
The supply of ships and aircraft: ships
Links updated
Chartering: Meaning of “charter”
Links updated
Transport: Making arrangements for a supply of freight transport or related services
Links updated
Transport and related services connected with imports and exports: Changes in the place of supply rules
Links updated
Transport and related services connected with imports and exports: Law
Links updated
The handling and storage of ship and aircraft cargo: Meaning of "port", "land adjacent to a port", "customs and excise airport" and "transit shed"
Links updated
Zero-rating of passenger transport: Cruises: Entertainment cruises
Links updated
Zero-rating of passenger transport: Cruises: Place of supply
Links updated
Zero-rating of passenger transport: International passenger transport - item 4(d)
Links updated
Transport: Introduction and overview
Links updated

published amendments

Transport and related services connected with imports and exports: Law
link updated
Services supplied to overseas businesses in connection with non-zero-rated ships and aircraft: Services zero-rated under item 11(b)
Links updated
Transport and related services connected with imports and exports: Changes in the place of supply rules
link updated
The handling and storage of ship and aircraft cargo: Meaning of "port", "land adjacent to a port", "customs and excise airport" and "transit shed"
link to TSAD page updated
Zero-rating of international freight transport: Transport of goods
links updated
Links updated
Transport: Freight transport and related services - introduction
links updated
Links updated
Transport: Agents for passenger transport
links updated
Links updated
Zero-rating of passenger transport: Cruises: Entertainment cruises
link updated
Zero-rating of passenger transport: Inclusive tours
link updated
links updated
Links updated
Zero-rating of passenger transport: International passenger transport - item 4(d)
links updated
Zero-rating of passenger transport: Introduction
links updated
Links updated
The supply of ships and aircraft: aircraft: airline operating for reward chiefly on international routes
Links updated
The supply of ships and aircraft: aircraft: aircraft management companies
Links updated
Chartering: Place of Supply
Links updated
Transport: Freight transport and related services - the Azores and Madeira
Links updated
Transport: Introduction and overview
links updated

published amendments

The supply of ships and aircraft: aircraft: contents
re-published contents page
Ships designed or adapted for recreation or pleasure: contents
re-published
Ships designed or adapted for recreation or pleasure: yachts
Link to VBNB Manual updated.

published amendments

The supply of ships and aircraft: Supply of parts and equipment
removed reference to VIS 15/07
The supply of ships and aircraft: sub-contractors’ services
removed reference to VAT information sheet
The supply of ships and aircraft: interpretation of the law
removed reference to VIS 15/07
Zero-rating of passenger transport: Cruises: Contents
links to VTRANS021380 archived
Repair, maintenance, modification and conversion of ships and aircraft and their parts: Ship design services
removed reference to business brief 5/99
Repair, maintenance, modification and conversion of ships and aircraft and their parts: Contents
removed reference to business brief in VTRANS120600