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HMRC internal manual

VAT Transport

HM Revenue & Customs
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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 unchannged.