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  2. Money
  3. Business tax
HMRC internal manual

VAT Time of supply

From:
HM Revenue & Customs
Published
10 April 2016
Updated:
15 March 2022 - See all updates
  1. Back to contents
  2. VATTOS5000

VATTOS5200 - Actual tax points: VAT invoices: contents

  1. VATTOS5205
    Introduction
  2. VATTOS5210
    What is meant by a VAT invoice?
  3. VATTOS5215
    Issuing a VAT invoice
  4. VATTOS5220
    Period VAT invoices
  5. VATTOS5225
    Self-billing
  6. VATTOS5230
    Credit notes
  7. VATTOS5235
    The 14 day rule
  8. VATTOS5240
    Extensions to the 14 day rule
  9. VATTOS5245
    Centrally agreed extensions to the 14 day rule
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