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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. Particular types of transaction: contents
  2. Particular types of transaction: gold

VATSM6700 | Particular types of transaction: gold

From HM Revenue & Customs · VAT Single Market

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