HMRC internal manual – VAT Time of supply

Guidance on the law as it applies to time of supply and to changes in VAT rate and liability

1. VATTOS1000

   Introduction: contents
2. VATTOS2000

   Legislation: contents
3. VATTOS3000

   Identifying a tax point: contents
4. VATTOS4000

   Basic tax points: contents
5. VATTOS5000

   Actual tax points: contents
6. VATTOS6000

   Accommodation tax points: contents
7. VATTOS7000

   Treatment of supplies affected by a change in VAT: contents
8. VATTOS8000

   Tax points for specific categories of supplier: contents
9. VATTOS9000

   Tax points for specific types of supply: contents

Source  gov.uk