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Contents

Official guidance
VAT Joint and Several Liability

JSL1000 · Introduction: Contents page

  • JSL1100 · Introduction: Scope, purpose and ownership of the guidance
  • JSL1200 · Introduction: Background to the Joint and Several Liability measure
  • JSL1300 · Introduction: Where to obtain assistance and guidance: HMRC teams: VAT Fraud Team
  • JSL1320 · Introduction: Where to obtain assistance and guidance: HMRC teams: Insolvency and Securities Team
  • JSL1340 · Introduction: Where to obtain assistance and guidance: Relevant guidance: Guidance manuals
  • JSL1360 · Introduction: Where to obtain assistance and guidance: Relevant guidance: Public notices
  1. Introduction: Contents page
  2. Introduction: Where to obtain assistance and guidance: Relevant guidance: Guidance manuals

JSL1340 | Introduction: Where to obtain assistance and guidance: Relevant guidance: Guidance manuals

From HM Revenue & Customs · VAT Joint and Several Liability

‘V’-series guidance

  • VIT - Input tax

  • VATREC - Trader’s records

  • VATREG - Registration

Other guidance

  • ARTG - Appeals, Reviews and Tribunals Guidance

  • VAEC - Assessments and errors correction

  • VATF - VAT fraud

  • VATPOSG - Place of supply: goods

  • VATPOSS - Place of supply: services

  • VATPOSTR - Place of supply: transport

  • VATREVCHG - VAT reverse charge

  • VATSC - Supply and consideration

  • VATSM - Single Market

  • VATTOS - Time of supply

  • VBDR - Bad debt relief

  • VEXP - Export of goods from the UK

  • VTAXPER - Taxable person

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