Imported services
– see also Reverse charge
Financial and insurance sector
Lloyd's
Commentary –
Indirect Tax Reporter ¶41-800(6)
Typical transactions
Commentary –
Indirect Tax Reporter ¶65-625
HMRC Guidance –
Notice 725
Registration
Commentary –
Indirect Tax Reporter ¶43-025
;
Indirect Tax Reporter ¶43-075
Tax point
End of accounting period
Commentary –
Indirect Tax Reporter ¶12-615
Payment date
Commentary –
Indirect Tax Reporter ¶12-615
Time of reverse charge
Commentary –
Indirect Tax Reporter ¶11-700(3)
Valuation
Commentary –
Indirect Tax Reporter ¶65-635