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Contents

Official guidance
VAT Place of Supply of Services

VATPOSS01000 · Place of supply of services: Introduction: Contents

  • VATPOSS01100 · Introduction: Scope of this manual, and freedom of information
  • VATPOSS01150 · Introduction: Roles and responsibilities
  • VATPOSS01200 · Introduction: Background to the rules
  • VATPOSS01300 · Introduction: Applying the rules
  • VATPOSS01320 · Introduction: Supplies to business and non-business customers
  • VATPOSS01350 · Introduction: What is a ‘relevant business person’?
  1. Place of supply of services: Introduction: Contents
  2. Introduction: Roles and responsibilities

VATPOSS01150 | Introduction: Roles and responsibilities

From HM Revenue & Customs · VAT Place of Supply of Services

VAT: general enquiries

VAT: general enquiries deals with telephone and written enquiries from businesses about VAT and excise matters. For example

  • requests for copies of public notices

  • routine enquiries concerning the VAT treatment of goods intended for export from the UK.

Contact details for VAT: general enquiries are available on the following link http://www.gov.uk/government/organisations/hm-revenue-customs/contact/vat-enquiries

VAT policy team

The VAT Principles policy team is responsible for the VAT policy on cross border supplies of services and in particular the jurisdiction in which a supply of services take place.

If you are seeking policy advice on a particular case you should submit either a General Advice Request or a Technical Advice Request. Please see VPOLADV for more information.

Policy teams do not deal directly with the public and the public should not be referred to them.

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