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Contents

Official guidance

VAT Supply and Consideration

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VATSC00500 · Data Protection
VATSC01000 · Supply and consideration: Roles and responsibilities
VATSC02000 · Basic principles and underlying law
VATSC03000 · Identifying a supply
VATSC05000 · Consideration
VATSC10000 · Supply
VATSC30000 · Illegal supplies
VATSCUPDATE001 · Supply and consideration: update index
VATSC05220 · Archived: now VATSC03160
VATSC05230 · Archived: now VATSC03180
VATSC06710 · Deleted
VATSC06720 · Deleted
VATSC06730 · Deleted
VATSC20000 · Further guidance on identifying supply: Supplies of goods for no consideration
VATSC36000 · Archived: now VATSC06800
VATSC46000 · Archived: now VATSC05860
VATSC50000 · Page moved to VATSC06000
VATSC51600 · Page moved to VATSC06300
VATSC52200 · Archived
VATSC52400 · Archived
VATSC90000 · Archived: now VATSC11500
VATSC94000 · Archived: now VATSC11550
VATSC96600 · Direction of supplies: Fuelcards
VATSC97600 · Direction of supplies: Companies issuing their own shares
VATSC98400 · Direction of supplies: Vehicle recovery and parking enforcement services
VATSC98600 · Direction of supplies: VAT treatment of contracted out local authority leisure services
VATSC98800 · Direction of supplies: Memorandum of understanding with CIPFA
VATSC99000 · Illegal supplies
VATSCUPDATE100504 · Supply and consideration: recent changes
VATSCUPDATE100913 · Supply and consideration: recent changes
VATSCUPDATE110328 · Supply and consideration: recent changes
VATSCUPDATE110715 · Supply and consideration: recent changes
VATSCUPDATE111129 · Supply and consideration: recent changes
VATSCUPDATE130614 · VAT Supply and Consideration: recent changes
VATSCUPDATE141111 · VAT Supply and Consideration: recent changes

Official guidance
VAT Supply and Consideration

VAT Supply and Consideration

From HM Revenue & Customs

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