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Contents

Official guidance
VAT Time of supply
  • 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
  1. VAT Time of supply
  2. Time of supply: recent changes

VATTOSUPDATE110520 | Time of supply: recent changes

From HM Revenue & Customs · VAT Time of supply

Below are details of the amendments that were published on 20 May 2011 (see the update index for all updates)

| Page | Details of update | || | VATTOS2325
VATTOS2340
VATTOS9700 | Amended to reflect changes in the VAT treatment of supplies of natural gas, electricity, heat and cooling. |

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