– see also Employees


Payments received for non-supplies

Charities, transfer to similar body

Outside scope of VAT

Payments received for non-supplies

Construction industry, person liable for payment of VAT

Difficulty in obtaining, default surcharge reasonable excuse

Discount, value of supply


Home care services

Inter-group staff charges, planning to avoid VAT

Joint employment contracts

Management charge

Paying agent arrangements

Paymaster arrangements


Local authorities

Output tax

Police and Crime Commissioner


Suggestion schemes, awards under


Place of

Religious or philosophical institutions

Reverse charge

Supply of

Agent or principal

– see Agents

Directly used in UK or abroad

Employment business, non-supplies/outside scope of VAT

Extra-statutory concession

Foreign businesses

National Health Service

Output tax

Parent to subsidiary

Place of supply

Place of supply of services to non-business customers outside EU

Temporary to dentists

University staff made available to hospital trusts