VATTOS5100 | Actual tax points: payments: contents
From HM Revenue & Customs · VAT Time of supply
Contents14 entries
- VATTOS5105Actual tax points: payments: introduction
- VATTOS5110Actual tax points: payments: is the payment in respect of a supply?
- VATTOS5115Actual tax points: payments: receipt by the supplier
- VATTOS5120Actual tax points: payments: deposits and pre-payments
- VATTOS5125Actual tax points: payments: refundable deposits
- VATTOS5130Actual tax points: payments: exceptions to normal treatment of deposits and pre-payments
- VATTOS5135Actual tax points: payments: security deposits
- VATTOS5140Actual tax points: payments: payments claimed to be held in trust
- VATTOS5145Actual tax points: payments: cheques
- VATTOS5150Actual tax points: payments: credit cards, charge cards and the like
- VATTOS5155Actual tax points: payments: bank transfers
- VATTOS5160Actual tax points: payments: set-off
- VATTOS5165Actual tax points: payments: payment under a separate loan agreement
- VATTOS5170Actual tax points: payments: retention payments