Self-billing scheme
Agreement
Generally
Keeping
Appeals
Application to particular types of supply or certain taxable persons
Claim for input tax
Conditions
Credit for input tax on supplies made by unregistered trader
Credit note
Customer in another member state
Electronic invoicing
Failure to complete agreement
General provisions
Invoice not treated as issued
Overriding tax invoices
Revisiting the exercise of HMRC's discretion before a further substantive hearing at First-tier Tribunal (FTT)
Serious misdeclaration penalty
Contractor issued incorrect invoices to subcontractor
Ignorance of provisions
Reliance on another person
Tax point
Time of supply
Invoice not treated as issued
Invoice treated as issued
Traders deregistered
Unregistered suppliers