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Official guidance

VAT Single Market

VATSM6000 · Particular types of transaction

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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

Particular types of transaction: contents
Particular types of transaction: wine

VATSM6600 | Particular types of transaction: wine

From HM Revenue & Customs · VAT Single Market

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