Acceleration

Accommodation

Generally

Purchase card transactions

Acquisition of goods

Accounting for VAT

Generally

Subject to warehousing regime

Triangular transactions

Advance payments

Building alteration work

Theatre tickets

Advance ticket sales

Advocates

Alteration of, by commissioners

Generally

Regulations made by

Barristers

Basic

Flowchart

Invoice not issued within 14 days

Cards offering discounts at restaurants

Cash accounting scheme

Change of VAT rate

Chargeable event, meaning

Coin operated machines

Compulsory purchase

Compulsory purchase of land by local authority, compensation

Conditional

Construction of buildings

Contractor selling contract before construction starts

Generally

Periodic payments

Single payment contract

Construction services

Generally

Value unascertained

Continuous supplies

Goods

Services

Continuous supplies of services

Annual composite invoice

Connected persons

Gas and electricity

Generally

Input tax claim

Management charge

Novation netting-off

Payment deferred during pre-group registration period

Pre-registration

Solicitors

Contractor supplying name and preferred bidder status to new company

Cooling

Corporate purchasing (procurement) cards

Creation, receipt of invoice

De minimis limits

Deposits

Accommodation

An agreement to make an agreement

Date of payment

Generally

Gold coin, before exemption removed

Holiday accommodation booking

No supply of non-existent goods

No-show charges and advance cancellations

Part payments

Place on club's waiting list

Refundable deposit: no actual supply took place

Security

Designated travel service

Double glazing

Estate agents' services

EU sales

Exempt supply of land

Export of goods on sale or return

Face-value vouchers

VAT accounted for

Flowchart

Free supplies of services

Free zone goods

Fuel and power

Continuous supplies

Gas and electricity supplied by persons outside the UK

Generally

General provisions

Generally

Gold, customers accounting for VAT

Goods

Continuous supplies

Dispatch or transport of exempt supply

Generally

Heat

Land sales: unknown consideration

Land supplies: title transfer

Long leases

Online sale of goods on approval, sale or return, or similar

Payments on account

Power

Refrigeration

Requests to alter tax point

Sale or return sales

Self-billing

Solicitors

Subject to warehousing regime

Supplies on approval, sale or return etc.

Transfer of plant and machinery to subsidiary: delayed agreed value

Ventilation

Hire-purchase agreements

Hotel accommodation cancellation fees

Imported goods

– see also Import VAT

Generally

Imported natural gas or electricity

Imported services

Generally

Time of reverse charge

Interaction of receipt of payment and issue of invoice

Internet sales

Invoice date

Invoices

Land

Compulsory purchase

Grant or assignment of fee simple where consideration cannot be fully determined

Leases

Land supplies

Date of supply of major interest in land

Leases

Sales: unknown consideration

Title transfer

Leasing transactions

Liability to VAT

Local authorities and similar bodies

Generally

Off-street parking

Mail order goods sold on approval or subject to condition

Management charge

Option to tax

Output tax

Date of contract

Generally

Overpayments

Single supplies

Subscriber

Part payment

Payment

Booking charges, etc.

Deposits which are part payments

Generally

Payments on account

Place of supply of services

Postal imports

Private use of business assets

Property transactions

Construction work

Generally

Summary

Receipt of cheque constituting receipt of payment

Receipt of payment, meaning

Refrigeration

Continuous supplies

Generally

Registration threshold

Regulations

Retail schemes

Retailers

Retention of title clauses

Retention payments

Reverse charge

Generally

Telecommunications services

Royalties and similar payments

Sales of freeholds

Completion

Compulsory purchase orders

Exchange of contracts

Grant or assignment of lease for premium

Grants of leases and licences for rent

Possession before completion

Post-completion

Special rules

Surrender of lease

Variation of lease

Self-billing

Self-supplies, car

Services

14-day rule

Advocates

Barristers

Car fuel for private use

Coin-operated machine or meter, supplies through

Compulsory purchase

Construction industry

Continuous supplies

Credit

Exempt supplies

Generally

Imported

Imported natural gas or electricity

Imported, time of reverse charge

Leases

Management charge

Payments on accounts

Private use of goods

Registration threshold

Retention payments

Reverse charge

Royalty and similar payment

Supply spanning rate change

Undetermined consideration for freehold land

Solicitors

Advance payments for services

Continuous supplies of services

Fees for services

Goods

Importance

No invoice issued, liability to account for VAT

Services, generally

Special invoicing rule

– see Invoices

Special rules

Special rules

Actual tax point

Change in VAT rate

Goods

Regulation providing different time of supply in special situations

Sales of freeholds

Services

Solicitors

Zero-rated supply

Supplier's goods in possession of buyer

Supply of services, compatibility of national legislation with Community law

Telecommunications services

Continuous supplies

Reverse charge

Television hire agreements

Termination payments

Theatre tickets, advance bookings

Tour operators' margin scheme

Transfer of land

Transport and shipping services

Triangular transactions

Variation of 14-day period

Vending machines

Ventilation

Continuous supplies

Generally

Warehoused goods

Water

Continuous supplies

Generally