Banks and financial institutions
Agency and services of intermediary
Outside scope/exemption with right of recovery/zero-rating
Automated telling machines (ATMs)
Bank accounts, access orders
Bank notes, payments received for issue through ATMs to customers of other banks
Carriage of money from one branch to another
Credit and charge card companies
Credit card bank, securitisation and assignment of receivables
E-banking
Equipment leasing and rental
Generally
Monetary financial services
Exemption
Outside scope/exemption with right of recovery/zero-rating
Relevant legislation
Standard-rating
VAT liability generally
VAT treatment
Non-monetary financial services
VAT liability generally
VAT treatment
Non-resident banks, interest payments
Outsourcing
Production of special cheques and credit slip forms
Supply of services within same legal entity and liability of transactions
Third party support services
VAT liability generally