Commentary

RCB/5/18 VAT liability on goods supplied on approval

Part V16 Forms and other HMRC material

RCB/5/18 VAT liability on goods supplied on approval

RCB/5/18 VAT liability on goods supplied on approval

Revenue & Customs Brief, Issue 5. 18 June 2018

1 Purpose

The purpose of this brief is to explain HMRC policy on when goods are supplied on approval, and the liability of the delivery charges for these goods.

2 Readership

This brief should be read by mail order retailers and anyone supplying goods delivered on approval.

3 Background

We recently reviewed our guidance in this area and concluded that in our guidance (VRS9150) the statement “normally”, in that mail order retailers “normally supply goods on approval terms” is not correct. Such companies may supply goods on approval terms

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