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Contents

Official guidance
VAT Supply and Consideration
  • 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
  1. VAT Supply and Consideration
  2. Supply and consideration: Roles and responsibilities

VATSC01000 | Supply and consideration: Roles and responsibilities

From HM Revenue & Customs · VAT Supply and Consideration

VAT: general enquiries

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

  • requests for copies of public notices

  • routine enquiries concerning the VAT treatment of goods and services

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

VAT policy team

The VAT Principles policy team is responsible for VAT Supply and Consideration policy.

The team is the policy maker for VAT Supply and Consideration with the exception of the following section.

Page referencePage titleTeam details
VATSC03800Supplies of services for no considerationVAT Deductions and Financial Services Team

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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