– see also Reverse charge

Financial and insurance sector

Banks

Commentary – VAT Reporter ¶40-200(24)

Lloyd's

Commentary – VAT Reporter ¶41-800(6)

Typical transactions

Commentary – VAT Reporter ¶65-625

Registration

Commentary – VAT Reporter ¶43-025 ; VAT Reporter ¶43-075

Tax point

End of accounting period

Commentary – VAT Reporter ¶12-615

Generally

Commentary – VAT Reporter ¶65-637

Payment date

Commentary – VAT Reporter ¶12-615

Time of reverse charge

Commentary – VAT Reporter ¶11-700(3)

Valuation

Commentary – VAT Reporter ¶65-635