VATTOS5100 - Actual tax points: payments: contents

1. VATTOS5105

   Introduction
2. VATTOS5110

   Is the payment in respect of a supply?
3. VATTOS5115

   Receipt by the supplier
4. VATTOS5120

   Deposits and pre-payments
5. VATTOS5125

   Refundable deposits
6. VATTOS5130

   Exceptions to normal treatment of deposits and pre-payments
7. VATTOS5135

   Security deposits
8. VATTOS5140

   Payments claimed to be held in trust
9. VATTOS5145

   Cheques
10. VATTOS5150

    Credit cards, charge cards and the like
11. VATTOS5155

    Bank transfer
12. VATTOS5160

    Set-off
13. VATTOS5165

    Payments under a separate loan agreement
14. VATTOS5170

    Retention payments