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HMRC internal manual

VAT Valuation Manual

Special valuation provisions: contents

  1. VATVAL07100
    Value of gaming-machine takings
  2. VATVAL07200
    Relationship between Section 19 and Schedule 6 of the VATA 1994
  3. VATVAL07300
    Connected persons - Paragraph 1, Schedule 6, VATA 1994
  4. VATVAL07400
    Extract from the Corporation Tax Act 2010
  5. VATVAL07500
    Direct selling - Paragraph 2, Schedule 6, VATA 1994
  6. VATVAL07600
    Issuing a Notice of Direction under Paragraph 2 of Schedule 6, VATA 1994
  7. VATVAL07700
    The procedure for issuing a Notice of Direction
  8. VATVAL07800
    Example of Schedule 6, Para 2, VATA 1994, Notice of Direction
  9. VATVAL07900
    Example Certificates of Issue for Notices of Direction
  10. VATVAL08000
    Example direct-selling arrangements
  11. VATVAL08100
    Open market value on a sale by retail
  12. VATVAL08200
    Non-resale goods and goods applied to own use
  13. VATVAL08300
    Treatment of gifts, prizes and reward goods
  14. VATVAL08400
    Imports - Paragraph 3, Schedule 6, VATA 1994
  15. VATVAL08500
    Prompt payment discounts - Paragraph 4, Schedule 6, VATA 1994
  16. VATVAL08600
    Other types of discount
  17. VATVAL08700
    Supplies of goods for no consideration (deemed supplies) - Paragraph 6, Schedule 6, VATA 1994
  18. VATVAL08800
    Supplies of goods for no consideration - position prior to 1 August 1992
  19. VATVAL08900
    Non-business use of business assets - services - Paragraph 7, Schedule 6, VATA 1994
  20. VATVAL09000
    Non-business use of services supplied to a business - Paragraphs 5 and 7, Value Added Tax (Supply of Services) Order 1993
  21. VATVAL09100
    Value of supplies subject to reverse charges - Paragraph 8, Schedule 6, VATA 1994
  22. VATVAL09200
    Reverse charge supplies arising under s43(2A) of VATA 1994 - Paragraph 8A of Schedule 6
  23. VATVAL09300
    Reduced - rate accommodation - Paragraph 9, Schedule 6, VATA 1994
  24. VATVAL09400
    Supplies by employers to employees - Paragraph 10, Schedule 6, VATA 1994