Supplies of services

Produced by Tolley
Supplies of services

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

  • Supplies of services
  • What is a supply of services?
  • Is a service being supplied?
  • Sponsorship
  • Interest rate differences
  • Goodwill payments
  • Statutory testing services

IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marked the end of the Brexit transition / implementation period entered into following the UK’s withdrawal from the EU. At this point in time, key transitional arrangements came to an end and significant changes began to take effect across the UK’s VAT and customs regime. This document contains guidance on subjects potentially impacted by these changes. Before continuing your research, see the Brexit — overview guidance note.

This guidance note provides an overview of what constitutes a supply of services. For supplies of goods please see the Supplies of goods guidance note for more information. It is also advisable to read this note in conjunction with the Consideration and Consideration ― specific situations guidance notes.

What is a supply of services?

A supply of services is defined in VATA 1994 as:

“anything which is not a supply of goods but is done for a consideration (including, if so done, the granting, assignment or surrender of any right) is a supply of services.”

VATA 1994, s 5(2)(b)

Particular transactions are also identified as supplies of services rather than goods. These supplies are:

  1. lease / hire of goods

  2. transfer / sale of an undivided share of title in goods

  3. undertaking work on goods owned by a third party

  4. the temporary applicati

Popular documents