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HMRC internal manual

VAT Valuation Manual

From
HM Revenue & Customs
Updated
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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.