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Official guidance

VAT Taxable Person Manual

VTAXPER60000 · Particular trades: contents

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VTAXPER60500 · Particular trades: introduction
VTAXPER61000 · Particular trades: agricultural co-operatives
VTAXPER61500 · Particular trades: auctioneers
VTAXPER62000 · Particular trades: debt collectors
VTAXPER62500 · Particular trades: employment status of barristers’ clerks and senior clerks
VTAXPER63000 · Particular trades: Off-air workers in the film, television and radio industries: Contents
VTAXPER63500 · Particular trades: Catering
VTAXPER64500 · Particular trades: direct Selling or party plan sales: contents
VTAXPER66000 · Particular trades: driving schools: contents
VTAXPER67000 · Particular trades: employment bureaux: contents
VTAXPER68000 · Particular trades: entertainment industry - employment status
VTAXPER68300 · Particular trades: estate agents
VTAXPER68500 · Particular trades: Hairdressing
VTAXPER69500 · Particular trades: leasing
VTAXPER70000 · Particular trades: managing agents for property
VTAXPER70500 · Particular trades: MOT test centres
VTAXPER71000 · Particular trades: part-time teachers, lecturers and examiners - employment status
VTAXPER71300 · Particular trades: private investigators
VTAXPER71500 · Particular trades: professional persons engaged by companies - employment status
VTAXPER72000 · Particular trades: school photographers
VTAXPER72500 · Particular trades: search agents for conveyancing
VTAXPER73000 · Particular trades: second-hand goods retailers
VTAXPER74000 · Particular trades: Share farming and the husbandry of crops
VTAXPER75000 · Particular trades: shell companies
VTAXPER75500 · Particular trades: solicitors
VTAXPER76000 · Particular trades: stuntmen; employment status
VTAXPER76500 · Particular trades: taxi and hire cars
VTAXPER78000 · Particular trades: theatre production and management companies

Particular trades: contents
Particular trades: MOT test centres

VTAXPER70500 | Particular trades: MOT test centres

From HM Revenue & Customs · VAT Taxable Person Manual

MOT test centres’ disbursements are discussed in VTAXPER48000.