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Official guidance
VAT Supply and Consideration

VATSC06100 · Consideration: Payments that are not consideration: Introduction

  • VATSC06110 · Consideration: Payments that are not consideration: Donations
  • VATSC06120 · Consideration: Payments that are not consideration: Deposits
  • VATSC06130 · Consideration: Gratuities, tips and service charges
  • VATSC06140 · Consideration: Payments that are not consideration: Fines and penalty charges
  • VATSC06150 · Consideration: Payments that are not consideration: Capital contributions
  • VATSC06160 · Consideration: Payments that are not consideration: Disbursements
  • VATSC06170 · Consideration: Payments that are not consideration: Ex gratia payments
  • VATSC06180 · Consideration: Payments that are not consideration: Subject access fees
  • VATSC06190 · Consideration: Payments that are not consideration: Compensation for damaged goods
  • VATSC06200 · Consideration: Payments that are not consideration: Manufacturers’ warranties
  • VATSC06210 · Consideration: Payments that are not consideration: Retailers’ warranties
  • VATSC06220 · Consideration: Payments that are not consideration: Overpayments
  1. Consideration: Payments that are not consideration: Contents
  2. Consideration: Payments that are not consideration: Introduction: Contents

VATSC06100 | Consideration: Payments that are not consideration: Introduction: Contents

From HM Revenue & Customs · VAT Supply and Consideration

VATSC05100 gives a definition of consideration. However, there are certain situations where a payment is made but there is no supply for VAT purposes. This section gives the most common examples, although it is not a definitive list.

Contents12 entries

  1. VATSC06110Consideration: Payments that are not consideration: Donations
  2. VATSC06120Consideration: Payments that are not consideration: Deposits
  3. VATSC06130Consideration: Gratuities, tips and service charges
  4. VATSC06140Consideration: Payments that are not consideration: Fines and penalty charges
  5. VATSC06150Consideration: Payments that are not consideration: Capital contributions
  6. VATSC06160Consideration: Payments that are not consideration: Disbursements
  7. VATSC06170Consideration: Payments that are not consideration: Ex gratia payments
  8. VATSC06180Consideration: Payments that are not consideration: Subject access fees
  9. VATSC06190Consideration: Payments that are not consideration: Compensation for damaged goods
  10. VATSC06200Consideration: Payments that are not consideration: Manufacturers’ warranties
  11. VATSC06210Consideration: Payments that are not consideration: Retailers’ warranties
  12. VATSC06220Consideration: Payments that are not consideration: Overpayments
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