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Contents

Official guidance
VAT Traders’ Records Manual

VATREC15000 · Other Invoicing arrangements: Self-billing

  • VATREC15010 · Introduction
  • VATREC15020 · Legal basis
  • VATREC15030 · What if the conditions are not met?
  • VATREC15040 · Non compliance with self-billing rules
  • VATREC15050 · Approach to assurance risks at the customer (self-biller)
  • VATREC15060 · Approach to assurance risks at the supplier (self-billee)
  • VATREC15070 · Tax understated on self-billed documents
  • VATREC15080 · Draft Notice for tax understated on self-billed documents
  • VATREC15090 · Requests to validate the VAT registration status of suppliers
  • VATREC15100 · Tax points and self-billing
  • VATREC15110 · Transfer of a going concern
  1. Other Invoicing arrangements: Self-billing: contents
  2. Other Invoicing arrangements: Self-billing: Transfer of a going concern

VATREC15110 | Other Invoicing arrangements: Self-billing: Transfer of a going concern

From HM Revenue & Customs · VAT Traders’ Records Manual

Where a business is transferred as a going concern, any self billing arrangements in place cease to have effect from the date of transfer. If the new owners of the business wish to use self-billing they will need to agree this with their customers/suppliers. New self-billing agreements should be drawn up, formally establishing the new arrangement.

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