VATFIN2940 - Money (including transfer of money) and related services: operation of a current, deposit or savings account: liability of some goods and services provided to the account holder
Services supplied to an account holder
### Service | ### Liability |
---|---|
Provision and use of cash cards | Exempt |
Provision of cheque cards | Exempt |
Provision of statements | Exempt |
Provision of copies of duplicate statements to the account holder | Exempt |
Stopping cheques | Exempt |
Paid cheques returned to customers | Exempt |
Automatic transfers between accounts | Exempt |
Issue of certificates of balance - supplied to the account holder | Exempt |
Issue of certificates of balance - supplied to a third party | Standard-rated |
Issue of audit certificates | Standard-rated |
Provision of special cheques and credit slip forms | Standard-rated |
The above list is not exhaustive.