SolvedVATFIN2940 | Money (including transfer of money) and related services: operation of a current, deposit or savings account: liability of some goods and services provided to the account holder
From HM Revenue & Customs · VAT Finance Manual
Services supplied to an account holder
| ### Service | ### Liability |
|---|---|
| Provision and use of cash cards | Exempt |
| Provision of cheque cards | Exempt |
| Provision of statements | Exempt |
| Provision of copies of duplicate statements to the account holder | Exempt |
| Stopping cheques | Exempt |
| Paid cheques returned to customers | Exempt |
| Automatic transfers between accounts | Exempt |
| Issue of certificates of balance - supplied to the account holder | Exempt |
| Issue of certificates of balance - supplied to a third party | Standard-rated |
| Issue of audit certificates | Standard-rated |
| Provision of special cheques and credit slip forms | Standard-rated |
The above list is not exhaustive.