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Official guidance
VAT Clothing

VCLOTHING5200 · The suitability Test: Manufacturers

  • VCLOTHING5220 · General
  • VCLOTHING5240 · The nature of the garment
  • VCLOTHING5260 · Labelling
  • VCLOTHING5280 · Other considerations for manufacturers
  1. The suitability Test: Manufacturers: contents
  2. The suitability test: Manufacturers: General

VCLOTHING5220 | The suitability test: Manufacturers: General

From HM Revenue & Customs · VAT Clothing

A manufacturer has the initial responsibility for the garment’s design and can demonstrate its intended use in a number of ways.

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