Updates: VAT Place of Supply of Services
2022
Introduction: What is a ‘relevant business person’?
Updated meaning of "relevant business person"
2021
Typo
Updates to clarify the legal basis for input tax in relation to the reverse charge.
Introduction: Roles and responsibilities
EU Exit guidance amendments
Use and enjoyment: Insurance repair services
EU Exit guidance amendments
Use and enjoyment: Electronically supplied services
EU Exit guidance amendments
Use and enjoyment: Broadcasting services
EU Exit guidance amendments
Use and enjoyment: Telecommunication services
EU Exit guidance amendments
Use and enjoyment: Determining use and enjoyment
EU Exit guidance amendments
Use and enjoyment: Introduction
EU Exit guidance amendments
EU Exit guidance amendments
Reverse charge: input tax, partial exemption, groups
EU Exit guidance amendments
Reverse charge: services to which the reverse charge applies
EU Exit guidance amendments
EU Exit guidance amendments
EU Exit guidance amendments
Other services to non-UK customers (B2C): Electronically supplied services
EU Exit guidance amendments
Other services to non-UK customers (B2C): Radio and broadcasting
EU Exit guidance amendments
Other services to non-UK customers (B2C): Telecommunications
EU Exit guidance changes
Other services to non-UK customers (B2C): Banking and financial services
EU Exit guidance amendments
Other services to non-UK customers (B2C): Copyrights, patents, etc
Guidance amended
Other services to non-UK customers (B2C): Law
EU Exit guidance amendments
Other services to non-UK customers (B2C): Introduction
Guidance amended
Place of supply of services: Other services to non-UK customers (B2C): Contents
Page title amended
Place of supply of services: Restaurant and catering services: Contents
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Restaurant and catering services: Law
EU Exit guidance amendments
Restaurant and catering services: Introduction
Guidance amended
Hire of means of transport: Continuous possession or use
EU Exit guidance amendments
Hire of means of transport: Means of transport
Guidance amended
Hire of means of transport: Law
EU Exit guidance amendments
Hire of means of transport: Introduction
EU Exit guidance amendments
Intermediaries involved in the export of goods: Zero rating
EU Exit guidance amendments
Intermediaries involved in the export of goods: Law
EU Exit guidance amendments
Where performed services: zero rating of work on goods exported from the EU
EU Exit guidance amendments
Where performed services: services to non-business customers (B2C services)
EU Exit guidance amendments
Where performed services: entertainment services
Guidance amended
Where performed services: education services
Guidance amended
Where performed services: scientific services
Guidance amended
Where performed services: Supplies of admission to relevant business customers: Introduction
EU Exit guidance amendments
EU Exit guidance amendments
EU Exit guidance amendments
Land-related services: Introduction
Guidance amended
General rule: Evidence that the customer is in business
EU Exit guidance amendments
General rule: Customers with business and non-business activities
EU Exit guidance amendments
General rule: Supplies to relevant business customers (B2B)
EU Exit guidance amendments
EU Exit guidance amendments
EU Exit guidance amendments
Establishment making or receiving the supply: Tribunals and other decided cases
EU Exit guidance amendments
Establishment making or receiving the supply: VAT Groups: Contents
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Establishment making or receiving the supply: VAT Groups: Single entity
EU Exit guidance amendments
EU Exit guidance amendments
EU Exit guidance amendments
Establishment making or receiving the supply: Evidence of establishment most closely connected
EU Exit guidance amendments
Establishment making or receiving the supply: Force of attraction
EU Exit guidance amendments
Establishment making or receiving the supply: The irrationality test
EU Exit guidance amendments
Establishment making or receiving the supply: Identifying the establishment making the supply
EU Exit guidance amendments
Place of supply of services: Belonging: Contents
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EU Exit guidance amendments
EU Exit guidance amendments
Miscellaneous issues: Territory of the UK for VAT purposes
EU Exit guidance amendments
Miscellaneous issues: UK registration of traders with no place of business
EU Exit guidance amendments
Miscellaneous issues: UK registration for supplies made overseas
EU EXIT guidance amendments
Miscellaneous issues: Recovery of input tax
EU Exit guidance amendments
Miscellaneous issues: Liability
EU Exit guidance amendments
Place of supply of services: 2010 changes
EU Exit guidance amendments
Introduction: What is a ‘relevant business person’?
EU Exit guidance amendments
Introduction: Supplies to business and non-business customers
EU Exit guidance amendments
Introduction: Background to the rules
Minor reformatting
EU Exit guidance amendments
Introduction: Scope of this manual, and freedom of information
EU Exit guidance amendments
2018
Use and enjoyment: Hire of goods
Error: Electronically supplied services changed to hired goods.
Land-related services: Examples of land-related services
Amended to correct position. Previous entry included designated and non-designated areas - should only be designated.
2017
Introduction: Roles and responsibilities
Workflow options changed from 'Needs Review' to 'Draft' to allow manual owner to publish latest update.