This leaflet replaces the November 1985 edition of VAT Leaflet 700/28 Services supplied by estate agents and explains the VAT liability of services supplied by estate agents in the United Kingdom and the Isle of Man.
This leaflet has been generally revised and updated.
The information in this leaflet was accurate at the time of going to press [1 May 1994].
If you supply services related to land outside the United Kingdom or the Isle of Man you should also read Notice 741 Place of supply of services.
If you supply services related to land in another member state of the EC then you may incur a liability to account for VAT on your services there.
1 Sales, purchases and leases
When you arrange a sale, purchase or lease of a client's property you make a single supply of services to your client. You