HMRC Guidance: VAT self-billing arrangements

How to set up a self-billing arrangement between a VAT-registered customer and their supplier, and the conditions that have to be met.

Contents

1. Overview
2. If you are the customer
3. If you’re a VAT-registered supplier
4. Detailed information about self-billing

Source gov.uk

See also HMRC Guidance Self-billing (VAT Notice 700/62)

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