Accounting for VAT

Business assets, supply of goods treatment

Distance selling

Free zone goods

– see Free zones

Movements not treated as a supply

Generally

Place of supply

Notification of removal from UK

Re-entry of goods following removal

Removal from UK

Removal to or from UK

Removal to UK

Tax point

To the UK

Margin schemes

Place of supply

Value of supply

Warehoused goods

– see Warehousing