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Official guidance
VAT Time of supply

VATTOS5100 · Actual tax points: payments

  • VATTOS5105 · Introduction
  • VATTOS5110 · Is the payment in respect of a supply?
  • VATTOS5115 · Receipt by the supplier
  • VATTOS5120 · Deposits and pre-payments
  • VATTOS5125 · Refundable deposits
  • VATTOS5130 · Exceptions to normal treatment of deposits and pre-payments
  • VATTOS5135 · Security deposits
  • VATTOS5140 · Payments claimed to be held in trust
  • VATTOS5145 · Cheques
  • VATTOS5150 · Credit cards, charge cards and the like
  • VATTOS5155 · Bank transfers
  • VATTOS5160 · Set-off
  • VATTOS5165 · Payment under a separate loan agreement
  • VATTOS5170 · Retention payments
  1. Actual tax points: contents
  2. Actual tax points: payments: contents

VATTOS5100 | Actual tax points: payments: contents

From HM Revenue & Customs · VAT Time of supply

Contents14 entries

  1. VATTOS5105Actual tax points: payments: introduction
  2. VATTOS5110Actual tax points: payments: is the payment in respect of a supply?
  3. VATTOS5115Actual tax points: payments: receipt by the supplier
  4. VATTOS5120Actual tax points: payments: deposits and pre-payments
  5. VATTOS5125Actual tax points: payments: refundable deposits
  6. VATTOS5130Actual tax points: payments: exceptions to normal treatment of deposits and pre-payments
  7. VATTOS5135Actual tax points: payments: security deposits
  8. VATTOS5140Actual tax points: payments: payments claimed to be held in trust
  9. VATTOS5145Actual tax points: payments: cheques
  10. VATTOS5150Actual tax points: payments: credit cards, charge cards and the like
  11. VATTOS5155Actual tax points: payments: bank transfers
  12. VATTOS5160Actual tax points: payments: set-off
  13. VATTOS5165Actual tax points: payments: payment under a separate loan agreement
  14. VATTOS5170Actual tax points: payments: retention payments
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