– 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