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Contents

Official guidance

VAT Valuation Manual

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VATVAL00500 · Data Protection
VATVAL01000 · Background
VATVAL02000 · Monetary consideration
VATVAL03000 · Apportionment of monetary consideration
VATVAL05000 · Non-monetary consideration
VATVAL07000 · Special valuation provisions
VATVAL11000 · Specific applications
VATVAL15000 · Transfer Pricing - VAT implications
VATVAL10000 · Valuation of acquisitions
VATVAL12380 · Specific applications: Opticians and sellers of hearing-aids: sellers of hearing-aids
VATVAL12420 · Specific applications: Opticians: Apportionment of charges for supplies of spectacles and dispensing: background
VATVAL12440 · Specific applications: Opticians: Apportionment of charges for supplies of spectacles and dispensing: current position
VATVAL12460 · Specific applications: Opticians: Apportionment of charges for supplies of spectacles and dispensing: a suggested full costs apportionment method
VATVAL12480 · Specific applications: Opticians: Apportionment of charges for supplies of spectacles and dispensing: separately disclosed charges
VATVAL13440 · Specific applications: Tenanted pubs: agreement with the Brewers’ Society about deduction of input tax in respect of brewers’ tenanted estate

VAT Valuation Manual
Archived: now VATVAL13420

VATVAL13400 | Archived: now VATVAL13420

From HM Revenue & Customs · VAT Valuation Manual

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