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Contents

Official guidance
VAT Valuation Manual

VATVAL03000 · Apportionment of monetary consideration

  • VATVAL03100 · The law
  • VATVAL03200 · Basic apportionment "principles"
  • VATVAL03300 · Is there more than one supply?
  • VATVAL03400 · Is there a single consideration
  • VATVAL03500 · Whether any part of a payment can be treated as outside the scope of VAT
  • VATVAL03600 · Liabilities of supplies in relation to which an apportionment is made
  • VATVAL03700 · Methods of apportionment - general
  • VATVAL03800 · Apportionments based upon selling-prices
  • VATVAL03900 · Costs-based apportionments
  • VATVAL04000 · Costs-based apportionments where the costs of only one supply can be identified
  • VATVAL04100 · Examples of the "Thomas" and "Nexus" apportionment calculations
  • VATVAL04200 · Should "uplifted costs" include an element in respect of profits?
  • VATVAL04300 · Retrospective apportionment
  1. Apportionment of monetary consideration: contents
  2. Apportionment of monetary consideration: liabilities of supplies in relation to which an apportionment is made

VATVAL03600 | Apportionment of monetary consideration: liabilities of supplies in relation to which an apportionment is made

From HM Revenue & Customs · VAT Valuation Manual

The final step before considering an apportionment proposal from a trader is to ensure that all the supplies to which a consideration relates have been identified and their respective liabilities have been established. You will then be in a position to consider the apportionment method itself.

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