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Contents

Official guidance
VAT Time of supply

VATTOS1000 · Introduction

  • VATTOS1100 · Scope and use of the manual
  • VATTOS1200 · Release of information (open government code of practice)
  • VATTOS1300 · Purpose of the time of supply rules
  • VATTOS1400 · Interaction with retail schemes and cash accounting
  • VATTOS1500 · Roles and responsibilities
  1. Introduction: contents
  2. Introduction: roles and responsibilities

VATTOS1500 | Introduction: roles and responsibilities

From HM Revenue & Customs · VAT Time of supply

VAT: general enquiries

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

  • requests for copies of public notices

  • routine enquiries concerning the VAT treatment of goods intended for export from the UK.

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

VAT policy team

The VAT Principles policy team is responsible for VAT Time of Supply policy.

The team is the policy maker for VAT Time of Supply.

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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