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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: imports - Paragraph 3, Schedule 6, VATA 1994

VATVAL08400 | Special valuation provisions: imports - Paragraph 3, Schedule 6, VATA 1994

From HM Revenue & Customs · VAT Valuation Manual

Imports are valued under the provisions of paragraph 3 of Schedule 6 to the VATA 1994. The Policy team responsible for the valuation of imports is the Customs Products and Process Team within Customs Directorate.

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