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HMRC internal manual

VAT Valuation Manual

HM Revenue & Customs
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Background: how to use this guidance

In certain trade areas a special approach to valuing a supply may be required. There may be an agreement with the particular trade or particular factors may have to be taken into account. Where this is the case, the guidance will indicate this in VATVAL11000 under the relevant trade heading.

You should therefore always check to see whether the trade in which you are interested is listed in one of the sub-sections of VATVAL11000 first. If it is not, you should then apply the general rules found in the previous sections.