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Official guidance
VAT Time of supply

VATTOS9100 · Tax points for specific types of supply: construction

  • VATTOS9105 · Introduction
  • VATTOS9110 · Contracts requiring periodic payments by the customer
  • VATTOS9115 · Single payment contracts
  • VATTOS9120 · Retention payments
  • VATTOS9125 · Authenticated receipts
  • VATTOS9130 · Self- billing
  1. Tax points for specific types of supply: contents
  2. Tax points for specific types of supply: construction: contents

VATTOS9100 | Tax points for specific types of supply: construction: contents

From HM Revenue & Customs · VAT Time of supply

Contents6 entries

  1. VATTOS9105Tax points for specific types of supply: construction: introduction
  2. VATTOS9110Tax points for specific types of supply: construction: contracts requiring periodic payments by the customer
  3. VATTOS9115Tax points for specific types of supply: construction: single payment contracts
  4. VATTOS9120Tax points for specific types of supply: construction: retention payments
  5. VATTOS9125Tax points for specific types of supply: construction: authenticated receipts
  6. VATTOS9130Tax points for specific types of supply: construction: self- billing
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