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Contents

Official guidance

VAT Time of supply

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VATTOS0500 · Data Protection
VATTOS1000 · Introduction
VATTOS2000 · Legislation
VATTOS3000 · Identifying a tax point
VATTOS4000 · Basic tax points
VATTOS5000 · Actual tax points
VATTOS6000 · Accommodation tax points
VATTOS7000 · Treatment of supplies affected by a change in VAT
VATTOS8000 · Tax points for specific categories of supplier
VATTOS9000 · Tax points for specific types of supply
VATTOSUPDATE001 · Time of supply: update index
VATTOSUPDATE080905 · Time of supply: recent changes
VATTOSUPDATE100421 · Time of supply: recent changes
VATTOSUPDATE110520 · Time of supply: recent changes
VATTOSUPDATE130304 · VAT: Time of Supply Manual: recent changes

VAT Time of supply
Time of supply: update index

VATTOSUPDATE001 | Time of supply: update index

From HM Revenue & Customs · VAT Time of supply

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