Types of supply

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...

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...

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...

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

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...

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...

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...

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...

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...

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...