Advance or granting of credit

Generally

Intermediary services

Management

Supply of credit in connection with supply of goods or services

Attribution of input tax

Banks and financial institutions

Booking fees on concert ticket purchases

Books of vouchers sold to car dealers

Car sold with insurance

Charge for credit

Coins or banknotes

Collectors' items

Generally

Collection of monthly dental plan fees

Collective investment scheme, meaning

Commodities

– see Commodities

Credit and charge cards

Card-handling fees

Co-branded credit card

Fuel cards

Processing of transactions for banks

Protection plan

Retailers and merchant charges

Credit negotiator, reliance on sixth directive before implementation

Credit transactions

Current, deposit or savings accounts

Debt collection

Generally

Negotiation with credit card customers in arrears

Payment handling services supplied to dentists

Election to tax

Electronic

Exemption

Finance charges in group leasing arrangements

Financial institutions, money laundering

Financial services cases

Fund management services

Generally

Granting, negotiation and management of credit

Credit arrangements

Credit card facilities

Debt collection

Financial adviser acting as sub-agent

Non-bank endorser of affinity or co-branded credit cards

Outsourcing

Services in relation to hire-purchase facilities

Initial charge for investment in PEP's

Instalment credit finance

Administration fees

Generally

Instalment credit finance, administration fee

Interest rate caps

Intermediary services

Generally

Introduction of credit card

Non-bank endorser of affinity or co-branded credit cards

Investments

Isle of Man

Issue, transfer or receipt or any dealings with money

Exclusions

Generally

Intermediary services

Preparatory services

Underwriting of an issue

Leasing

Legal fees paid by borrower

Loan repayments not a supply

Management of authorised unit trust

Management of authorised unit trust schemes or trust based schemes

Authorised unit trust scheme, meaning

Generally

Operator, meaning

Trust based scheme, meaning

Management of credit

Management of special investment funds

Monetary

Nature of supply

Negotiation and management of credit guarantees

Non-monetary

Notes or orders for payment of money

Exclusions

Generally

Intermediary services

Preparatory services

Underwriting of an issue

Open-ended investment companies, management of scheme property

Generally

Scheme property, meaning

Open-ended investment company, meaning

Outsourcing

Generally

Outsourced services to mortgage lenders

Place of supply

Generally

Non-taxable persons outside the Community

Reverse charge

Portfolio management services

Registration

Securities and secondary securities

Generally

Intermediary services

Underwriting of an issue

Securities for money

Exclusions

Generally

Intermediary services

Preparatory services

Underwriting of an issue

Securitisation

Services of reporting accountants to share flotation

Standard-rating of certain supplies

Supplies by

Financial Ombudsman Services Ltd to ombudsman authorities

Financial Services Authority to self-regulating organisations

Financial Services Compensation Scheme Ltd (FSCS) to compensation scheme authorities

Supply to person in another member state, invoices

Transactions in securities

Immovable property

Meaning

Underwriting guarantee