Value Added Tax Guidance

About

Types of supply

You can find out everything you need to know about types of supply tax in order for you to be confident you are giving your clients the most up to date information.
Latest Guidance
VAT_tax_img
13 Mar 2020

This guidance note provides an overview of the VAT treatment of supplies of printed matter. VBOOKS1000; HMRC Notice 701/10 ; HMRC Notice 700/24 ;...

VAT_tax_img5
13 Mar 2020

This guidance note provides an overview of the types of goods and services which can be zero-rated for VAT purposes. It also discusses a number of...

VAT_tax_img7
13 Mar 2020

This guidance note provides an overview of the conditions that must be satisfied before women's sanitary protection can be supplied at the reduced...

VAT_tax_img10
13 Mar 2020

This guidance note provides an overview of the VAT treatment of investment fund management services.Management of investments and portfolios, funds,...

VAT_tax_img4
12 Mar 2020

This guidance note provides an overview of the VAT treatment of postage and delivery charges For supplies of stamps see the Supplies of stamps and...

VAT_tax_img3
8 Aug 2019

This guidance note has been updated to reflect the changes resulting from the CJEU decisions in DNB Banka AS (C-326/15), Aviva (C-605/15), Commission...

VAT_tax_img7
28 Jun 2019

The table below provides a glossary of the most common VAT terms used.VAT termDescriptionTaxableThis is a supply made by a business that is liable to...

VAT_tax_img6
28 Jun 2019

OverviewIf a supply is included within VATA 1994, Sch 8, Groups 1-18 it is zero-rated. This means that the supply is taxable but it is taxable at the...

VAT_tax_img
28 Jun 2019

This guidance note provides an overview of the VAT treatment of insurance products and should be read in conjunction with the Insurance ― specific...

VAT_tax_img
28 Jun 2019

This guidance note provides an overview of the current ESC in force as published by HMRC in Notice 48  (12 September 2017). Please note that...

Latest Guidance
VAT_tax_img
Value Added Tax

This guidance note provides an overview of the VAT treatment of supplies of printed matter. VBOOKS1000; HMRC Notice 701/10 ; HMRC Notice 700/24 ; De Voil Indirect...

VAT_tax_img5
Value Added Tax

This guidance note provides an overview of the types of goods and services which can be zero-rated for VAT purposes. It also discusses a number of practical points of...

VAT_tax_img7
Value Added Tax

This guidance note provides an overview of the conditions that must be satisfied before women's sanitary protection can be supplied at the reduced rate of VAT.VWSP1000...

VAT_tax_img10
Value Added Tax

This guidance note provides an overview of the VAT treatment of investment fund management services.Management of investments and portfolios, funds, wrapper products and...

VAT_tax_img4
Value Added Tax

This guidance note provides an overview of the VAT treatment of postage and delivery charges For supplies of stamps see the Supplies of stamps and philatelic items...

VAT_tax_img3
Value Added Tax

This guidance note has been updated to reflect the changes resulting from the CJEU decisions in DNB Banka AS (C-326/15), Aviva (C-605/15), Commission v Luxembourg...

VAT_tax_img7
Value Added Tax

The table below provides a glossary of the most common VAT terms used.VAT termDescriptionTaxableThis is a supply made by a business that is liable to VAT at either the...

VAT_tax_img6
Value Added Tax

OverviewIf a supply is included within VATA 1994, Sch 8, Groups 1-18 it is zero-rated. This means that the supply is taxable but it is taxable at the zero rate. The fact...

VAT_tax_img
Value Added Tax

This guidance note provides an overview of the VAT treatment of insurance products and should be read in conjunction with the Insurance ― specific transactions and...

VAT_tax_img
Value Added Tax

This guidance note provides an overview of the current ESC in force as published by HMRC in Notice 48  (12 September 2017). Please note that concessions that are obsolete...