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Official guidance
VAT Single Market

VATSM6000 · Particular types of transaction

  • VATSM6100 · Goods lost, destroyed or stolen in transit
  • VATSM6200 · Goods returned or rejected by the customer (including free of charge replacements)
  • VATSM6300 · Hire purchase, lease purchase, conditional sale and credit sale
  • VATSM6400 · Goods subject to excise duty
  • VATSM6500 · Supplies to privileged persons
  • VATSM6600 · Wine
  • VATSM6700 · Gold
  1. VAT Single Market
  2. Particular types of transaction: contents

VATSM6000 | Particular types of transaction: contents

From HM Revenue & Customs · VAT Single Market

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Contents7 entries

  1. VATSM6100Particular types of transaction: goods lost, destroyed or stolen in transit
  2. VATSM6200Particular types of transaction: goods returned or rejected by the customer (including free of charge replacements)
  3. VATSM6300Particular types of transaction: hire purchase, lease purchase, conditional sale and credit sale
  4. VATSM6400Particular types of transaction: goods subject to excise duty: contents
  5. VATSM6500Particular types of transaction: supplies to privileged persons
  6. VATSM6600Particular types of transaction: wine
  7. VATSM6700Particular types of transaction: gold
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