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Official guidance
VAT Construction

VCONST21000 · Changing the use or disposing of certificated buildings - buildings completed on or after 1 March 2011

  • VCONST21010 · About this section
  • VCONST21100 · When is a building complete?
  • VCONST21200 · Changes
  • VCONST21300 · How do you account for VAT on a self-supply?
  • VCONST21400 · What is a 'change in use'?
  • VCONST21500 · Other points to note
  • VCONST21600 · Example of how the 'change in use' calculation is applied
  • VCONST21700 · Change in the VAT rate
  • VCONST21800 · Other scenarios
  • VCONST21900 · Scenarios involving buildings used for a residential purpose
  1. VAT Construction
  2. Changing the use or disposing of certificated buildings - buildings completed on or after 1 March 2011: contents

VCONST21000 | Changing the use or disposing of certificated buildings - buildings completed on or after 1 March 2011: contents

From HM Revenue & Customs · VAT Construction

Contents10 entries

  1. VCONST21010Changing the use or disposing of certificated buildings - buildings completed on or after 1 March 2011: about this section
  2. VCONST21100Changing the use or disposing of certificated buildings - buildings completed on or after 1 March 2011: when is a building complete?
  3. VCONST21200Changing the use or disposing of certificated buildings - buildings completed on or after 1 March 2011: changes
  4. VCONST21300Changing the use or disposing of certificated buildings - buildings completed on or after 1 March 2011: how do you account for VAT on a self-supply?
  5. VCONST21400Changing the use or disposing of certificated buildings - buildings completed on or after 1 March 2011: what is a 'change in use'?
  6. VCONST21500Changing the use or disposing of certificated buildings - buildings completed on or after 1 March 2011: other points to note
  7. VCONST21600Changing the use or disposing of certificated buildings - buildings completed on or after 1 March 2011: example of how the 'change in use' calculation is applied
  8. VCONST21700Changing the use or disposing of certificated buildings - buildings completed on or after 1 March 2011: change in the VAT rate
  9. VCONST21800Changing the use or disposing of certificated buildings - buildings completed on or after 1 March 2011: other scenarios
  10. VCONST21900Changing the use or disposing of certificated buildings - buildings completed on or after 1 March 2011: scenarios involving buildings used for a residential purpose
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