Call-off stock, consignment stock and transfers of own goods (until 31 December 2020)

The following Value Added Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • Call-off stock, consignment stock and transfers of own goods (until 31 December 2020)
  • Simplified treatment of call-off stock from 1 January 2020
  • Register of movements
  • Events that can trigger a requirement for the supplier to register for VAT (a ‘relevant event’)
  • Substitution rule
  • Returning goods
  • Practical implications
  • Call-off stock ― simplification rules applicable in the UK prior to 1 January 2020
  • Continuation of pre-1 January 2020 rules
  • The conditions
  • More...
This content is no longer in use on TolleyGuidance
This content is no longer in use on TolleyGuidance
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