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

HMRC internal manual

VAT Valuation Manual

Apportionment of monetary consideration: liabilities of supplies in relation to which an apportionment is made

The final step before considering an apportionment proposal from a trader is to ensure that all the supplies to which a consideration relates have been identified and their respective liabilities have been established. You will then be in a position to consider the apportionment method itself.