VTAXPER10000 | Purpose of, structure of and responsibility for VTAXPER

From HM Revenue & Customs · VAT Taxable Person Manual

Purpose

VTAXPER deals with some of the basic principles of VAT. It will help you to:

determine who is making a supply (as opposed to whether a supply is being made for a consideration)
decide whether the supplier is a taxable person

lt does not cover pure registration aspects (such as eligibility for registration on turnover or other grounds), which are in VATREG.

You should consult this book only if you are certain both that

a supply has been made for a consideration, and
it was made within the UK.

If you are unsure of this, you should first consult VATSC, VATPOSS, VATPOSTR or VATPOSG.

Structure

This book (apart from VTAXPER10000) is written in three parts.

Table shown as recovered text

1. The scope and legal basis of VAT VTAXPER20000 2. Issues to consider. This part is divided into three sections: VTAXPER30000 employment status VTAXPER32000 agency and disbursements VTAXPER35000 joint ventures and partnerships. VTAXPER50000 Each of these three sections covers a key issue in determining who is making the supply and/or whether that person is taxable. Each section explains the basic concepts and provides details of a systematic approach to follow. Where appropriate, the text is illustrated by a flowchart. 3. Particular trades. This part is a series of sub-sections, each of which deals with a particular trade area in which the issues raised in VTAXPER30000 often come to the fore. Where they will aid understanding, there are flowcharts and aide-memoires. VTAXPER60000

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Policy responsibility

The VAT Soft Drinks Industry Levy policy team is responsible for VAT Taxable Person policy. If you are seeking policy advice on a particular case that is not covered by this guidance, you should submit either a General Advice Request or a Technical Advice Request. Please see VPOLADV for more information.

For policy advice about Agency and Disbursements or Joint Ventures and Partnerships, please contact the VAT Principles team.