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Contents

Official guidance
VAT Valuation Manual

VATVAL07000 · Special valuation provisions

  • VATVAL07100 · Value of gaming-machine takings
  • VATVAL07200 · Relationship between Section 19 and Schedule 6 of the VATA 1994
  • VATVAL07300 · Connected persons - Paragraph 1, Schedule 6, VATA 1994
  • VATVAL07400 · Extract from the Corporation Tax Act 2010
  • VATVAL07500 · Direct selling - Paragraph 2, Schedule 6, VATA 1994
  • VATVAL07600 · Issuing a Notice of Direction under Paragraph 2 of Schedule 6, VATA 1994
  • VATVAL07700 · The procedure for issuing a Notice of Direction
  • VATVAL07800 · Example - Schedule 6, Para 2, VATA 1994, Notice of Direction
  • VATVAL07900 · Example - Certificates of Issue for Notices of Direction
  • VATVAL08000 · Example direct-selling arrangements
  • VATVAL08100 · Open market value on a sale by retail
  • VATVAL08200 · Non-resale goods and goods applied to own use
  • VATVAL08300 · Treatment of gifts, prizes and reward goods
  • VATVAL08400 · Imports - Paragraph 3, Schedule 6, VATA 1994
  • VATVAL08500 · Prompt payment discounts - Paragraph 4, Schedule 6, VATA 1994
  • VATVAL08600 · Other types of discount
  • VATVAL08700 · Supplies of goods for no consideration (deemed supplies) - Paragraph 6, Schedule 6, VATA 1994
  • VATVAL08800 · Supplies of goods for no consideration - position prior to 1 August 1992
  • VATVAL08900 · Non-business use of business assets - services - Paragraph 7, Schedule 6, VATA 1994
  • VATVAL09000 · Non-business use of services supplied to a business - Paragraphs 5 and 7, Value Added Tax (Supply of Services) Order 1993
  • VATVAL09100 · Value of supplies subject to reverse charges - Paragraph 8, Schedule 6, VATA 1994
  • VATVAL09200 · Reverse charge supplies arising under s43(2A) of VATA 1994 - Paragraph 8A of Schedule 6
  • VATVAL09300 · Reduced - rate accommodation - Paragraph 9, Schedule 6, VATA 1994
  • VATVAL09400 · Supplies by employers to employees - Paragraph 10, Schedule 6, VATA 1994
  • VATVAL09500 · Valuation of supplies expressed in foreign currencies - Paragraph 11, Schedule 6, VATA 1994
  1. Special valuation provisions: contents
  2. Special valuation provisions: example - Certificates of Issue for Notices of Direction

VATVAL07900 | Special valuation provisions: example - Certificates of Issue for Notices of Direction

From HM Revenue & Customs · VAT Valuation Manual

CERTIFICATES OF ISSUE

These are added as appropriate to the duplicate Notice of Direction only.

A) For delivery by post

Served the original of this Notice by posting it at

(Road or street) …………………………………………………….

Post Office (town) …………………………………….………….

In a pre-paid envelope addressed to ……………………….

(Name) ……………………………………………………………….

(Address) …………………………………………………………….

…………………………………………………………………………..

This …………. day of …………………………… 20 …………….

(Signature) ………………………………………………………….

B) For delivery by hand

Served the original of this Notice by handing it to

(Name) ……………….. at (address of premises at which the Notice was delivered) …………………………………………………………..

………………………………………………………………………….

This ………… day of …………………………… 20 …………….

(Signature) ………………………………………………………….

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