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Contents

Official guidance
VAT Supply and Consideration

VATSC05000 · Consideration

  • VATSC05100 · Definition of consideration
  • VATSC05200 · Other indicators to establish whether there is consideration
  • VATSC05300 · What is the consideration?
  • VATSC05400 · Consideration other than money
  • VATSC05500 · Off-setting charges
  • VATSC05800 · Payments that are consideration
  • VATSC05900 · Compensation and liquidated damages that are consideration
  • VATSC06000 · Payments that are not consideration
  • VATSC06800 · Settlement of Disputes
  • VATSC06300 · Payments that are not Consideration: Grants
  • VATSC06580 · Payments that are not consideration: Payments in specific sectors: Carbon offsetting
  1. Consideration: Contents
  2. Consideration: Consideration other than money

VATSC05400 | Consideration: Consideration other than money

From HM Revenue & Customs · VAT Supply and Consideration

Detailed guidance on the valuation of non-monetary consideration is given in the VAT Valuation manual on VATVAL05000 Non-monetary consideration.

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