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

HMRC internal manual

VAT Transport

Transport and related services connected with imports and exports: Changes in the place of supply rules

When reading VTRANS080000 you must bear in mind the place of supply rules in VATPOSTR. From 1 January 2010 the place of supply of some services moved, although the service itself may be identical to one made before that date. The VAT liability of services with a place of supply in the UK remains unchanged.