VATFIN2120 | Money (including transfer of money) and related services: topics not covered in VATFIN2000

The following topics are only covered in VAT Notice 701/49 Finance. You should read the relevant paragraphs for guidance on liability:

• certain supplies of bank notes (paragraph 2.3)

• preparatory services (paragraph 2.4)

• dealing with numismatic and investment coins (paragraph 2.6)

• clearing and settlement services (paragraph 2.8)

• the provision of an ATM and software (paragraph 2.9)

• charges made for dishonoured cheques or direct debit payments (paragraph 2.11)

• electronic banking and cash management services (paragraph 2.12)

• deductions from pay (paragraph 2.13) and

• travellers’ cheques (paragraph 3.4).