Adjustment of contracts

After issue of invoice for a period

Anti-forestalling: supplementary charge



Basic time of supply


Listed supplies

Cash accounting scheme: separate receipts

Checklist: VAT rates and period of application

Connected persons


Adjustment following change

Supply arising after date of

Date of change

Grant of right

Supply spanning

Does not affect

Effect on SDLT


Flat-rate scheme for small businesses: separated turnover

Fuel scale charge

General provisions


Guidance if a vat returns spans the date when the date rose

Handling, official policy on errors


Issue of invoices

Change in rate of VAT following issue for a period

Time extended for supplies between 18–30 November 2008

Letting etc. of assets

Listed supplies

Basic time of supply

Listed supply

Non-update of electronic cash register/till by effective date of 1 December 2008

Normal commercial practice

Condition B cases


Official publication

Order made by statutory instrument

Overnight trading on 31 December 2009/1 January 2010

Person ceasing to be taxable person before supplementary charge due

Power to change relevant conditions

Receipt of payments

Related supplies

Relevant consideration

Retail schemes: separate calculations

Series of supplies

Supplementary charge

Adjustment of contracts following change

Aggregation of supplies

Basic time of supply


Due date

Excepted supplies


HMRC guidance


Pubs and clubs, period of grace at midnight 31 December 2009

Relevant conditions

Spanning change

Supplies spanning

Supplies treated as taking place before 31 March 2009

Supply arising after date of contract

Tax point

Tickets paid for before change but for later events

Tour operators' margin scheme: two annual calculations

Treasury orders