Supply and consideration ― deemed and self-supplies

Produced by Tolley

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

  • Supply and consideration ― deemed and self-supplies
  • Deemed supplies
  • Self-supplies
  • Practical points ― deemed and self-supplies

Supply and consideration ― deemed and self-supplies

This guidance note looks at the concepts of deemed and self-supplies for VAT purposes.

For an overview of supply and consideration generally, see the Supply and consideration ― overview guidance note.

For detailed commentary on the legislation and case law in relation to deemed supplies, see De Voil Indirect Tax Service V3.201. For self-supplies, see De Voil Indirect Tax Service V3.241.

Deemed supplies

VAT rules dictate that certain transactions which would not otherwise be treated as supplies of goods or services can be ‘deemed’ to be such.

Broadly, a deemed supply may place a requirement on a taxpayer to account for VAT even though there is no supply for consideration (see the Supply and consideration ― is the supply for consideration? guidance note). Deemed supplies can also refe

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