VAT Tax & Duty Manual Index This document was created June 2017 to reflect that the VAT Tax and Duty Manual (TDM) has been restructured. The lists the subjects covered in the manual and indicates the previous location of the content (VAT Leaflet or a VAT TDM). Document last updated December 2017. Part 1 Preliminary & General VAT legislation VAT legislation Farmer and Intra EU transactions Farmers and intra EU transactions Part 2 Accountable Persons VAT and Charities VAT and Charities Reverse Charge Construction Reverse Charge Construction Scrap Metal Scrap Metal State bodies, local authorities, public bodies Reverse charge- Gas Emissions Reverse charge - Gas Emissions Part 3 Taxable Transactions Goods VAT Treatment of Supplies of Bread VAT deductions on certain cars VAT Legislation manual ICAs & Farmers leaflet part 08-07 Charities & Charities leaflet Reverse Charge Construction leaflet part 08-05 - Scrap Metal & Scrap metal leaflet part 08-03 - State Bodies part 08-04 - Gas Emissions part 03-06 - Animal Insemination Services part 03-25 -Bread & VAT Treatment of Supplies of Bread Leaflet Motor Vehicles Deductibility leaflet 1
Electricity Market Electricity Market leaflet Food and Drink Food and Drink leaflet Food Supplements ebrief 70/2011 Footwear Footwear leaflet Garden Sheds & Prefabricated structures part 03-01 - Garden Sheds & Prefabricated structures Gifts and promotional items Horticultural Retailers Food - Hot Take away food VAT treatment of Independent Film and TV Productions Photography Printed Matter Reverse Charge Gas, Electricity, Gas and Electricity Certificates Supplies of second-hand goods Supplies of Live Horses, Greyhounds, Insemination Services and Hire of Horses Motor Vehicles VAT and VRT Retailers Special Scheme part 03-16 - Gifts & Gifts leaflet part 03-20 - Horticultural Retailer part 03-07 - Hot Take away Food part 03-26 - Independent Film & TV Producers part 14-03 - Pharmacists Photography leaflet part 03-09 - Printed Matter & Printed Matter Leaflet part 03-28 - Gas and Electricity Reverse Charge & Leaflet part 03-05 - Sale and Leaseback Transactions part 03-14 - Second-hand goods & Leaflet part 03-27 - Live Horses, Greyhounds, insemination services & Horses leaflet Motor Vehicles VAT and VRT leaflet part 03-02 - Mobile Homes Retailers Special Scheme leaflet VAT Treatment of Alcohol Products Horses and Greyhounds Services VAT on Conferences Education Vocational Training & retraining services Post 2015 Supplies of emergency accommodation Farm Relief Services Hiring or leasing of means of transport Law searchers and Law Agents Opticians part 03b-01 Alcohol & Leaflet part 03-17 - Gift Tokens part 03-18 -Bulk Purchasing part 03-08 -Horses and Greyhounds Conferences leaflet part 05-36 - Driving Schools part 05-59 - Education Vocational Training & retraining services Post 2015 part 05-52 - Emergency Accommodation & Ancillary services part 05-13 -Farm Relief Services part 05-28 - Foreign Principals - VAT 60A Procedures Hiring and leasing of means of transport leaflet part 05-18 - Law Agents, searchers part 05-05 - Opticians 2
Sports Facilities Theatrical & Musical events Agricultural Services Member Owned Golf Clubs Solicitors VAT on the services of barristers Actuarial services VAT and Accounting services Auctioneers and Auction Sales Telecommunications (SMS) Third level education research services Entrance Fees to Historic Houses and Gardens VAT and Medical Supplies Personal insolvency practitioners Healthcare sector - Hire and Laundry of Linen egaming Home Care Services VAT and employment agencies Funeral Undertaking Betting, gaming Catering Services Financial Services Hire purchase Transactions Managing a Defined Contribution Occupational Pension Scheme. part 05-31 - Sporting facilities & Sports Facilities leaflet Theatrical & Musical events leaflet Transport of Goods and Ancillary services leaflet part 05-12 - Agricultural Services part 05-14 - Member Owned Golf clubs part 05-15 Solicitors & Solicitors leaflet part 05-16 - Barristers part 05-33 - Actuaries part 05-44 - Accountants part 05-46 Auctioneers & Leaflet part 05-47 - Telecommunications (SMS) part 05-49 - Education, Third level research part 05-57 - Admissions, historic houses and gardens & Leaflet part 05-58 - Medical Services & Leaflet part 05-63 - Insolvency part 05-64 - Linen Services part 05-66 - egaming part 05-67 - Home Care Services part 05-68 - Employment Agencies part 05-06 - Short-term car hire part 05-07 - Short-term Boat Hire part 05-10 - Funeral Undertaking part 05-11 - Passenger Transport part 05-19 Advertising & Leaflet part 05-21 - Veterinary Services & Leaflet part 05-25 - Movable goods, valuations part 05-26 - Betting, gaming part 05-27 - Fairgrounds, amusements part 05-29 - Loss Adjusters part 05-30 - Motor and engineer assessors part 05-41 - Catering Services part 05-48 - Transport, International Leasing Hire purchase Transactions leaflet part 05-71 - Pension Defined Contribution Management of Defined Pension Schemes part 05-72 Pension Defined Benefit Management of a Pension Fund for its part 05-73 - Pension for employees Employees 3
Management of special investment funds VAT and Management of Self Directed Assurance Bonds VAT treatment of Portfolio Management Services Stock Exchange Fees VAT and Debt Factoring and Invoice Discounting State procurement Procurement of goods and services by the State Transfer of Business Transfer of Business Two Thirds Rule Part 4 Place of taxable transactions goods ICA services ICA - Triangulation Distance sales Distance sales Part 5 Taxable Amount Credit cards, retail Credit cards, retail Bad Debts Bad Debts PSWT and RCT Part 6 Rates and Exemptions Mixed Supplies of Goods and Services Mixed Supplies of Goods and Services part 05-74 - VAT Management of special funds part 05-75 - VAT Self Directed Assurance Bonds part 05-70 - VAT treatment of Portfolio Management Services part 05-69 - Stock Exchange Fees part 05-04 - Financial, Debt Factoring & Leaflet part 05-03 Financial leasing part 05-08 - Financial, Interest Received part 05-24 - Financial, Charge and Credit Cards part 03-23 - State procurement & State procurement leaflet Transfer of Business leaflet part 05-02 - Two-thirds rule part 03a-04 - Triangulation part 03-19 - Distance Sales & Leaflet part 10-01 - Credit cards, retail Part 10-05 - Bad Debts part 10-02 - PSWT and RCT Mixed Supplies of Goods and Services leaflet Change in VAT rates 4
Changes in rates of VAT Part 7 Provisions relating to imports exports Part 8 Deductions Adjustable of tax deductible Part 9 Obligations of Accountable persons Expression of doubt Expression of doubt Moneys received basis of accounting Invoices Flat rate Farmers Settlement Vouchers Records Cash register records Notice of requirement to furnish certain information. How to protect your business from VAT fraud VAT Fraud and the Kittel Case Notice of Requirement to issue a document Registration Students Unions Registration of trade protection associations Registration of Gas & Oil Exploration Companies Procedures for cancelling VAT registration Change in VAT rates (Chapter 18 of VAT Guide) part 12 - Adjustable Unpaid Consideration part 12-01 Non Deductibility - VAT General Expression of doubt leaflet part 14-02 - Monies Received Basis of Accounting, Groups part 17-05 - Cash & Carry Wholesalers part 17-03 - Date of Issue of invoice - services part 12a-03 - Farmers in Northern Ireland part 17-04 - Flat rate Farmers Settlement Vouchers part 16-04 - Cash Registers requirements part 16-05 - Guide re section 108A part 16-06 - How to protect your business from VAT fraud part 16-07 - VAT Fraud and the Kittel Case part 16-08 - Notice of Requirement to issue a document part 09-14 - Students Union part 09-13 - Trade protection Association part 09-15 - Gas & Oil Exploration Companies part 9-19 - Procedures for cancelling VAT registration part 09-01 - Guidelines for the Registration of Taxpayers for VAT part 09-10 - Property Developers pre trading 5
e-filing VIES Part 10 Special Schemes Section 56 Zero-Rating of Goods and Services part 09-18 - e-filing part 19a-02 - VIES, Intrastat, Mutual Assistance Section 56 Zero-Rating of Goods and Services part 13-03 - Section 56 (old 13a) Travel Agent's Margin Scheme Travel Agent's Margin Scheme Travel Agent's Margin Scheme Leaflet & part 10c-01 - Travel Agents Margin Scheme Flat rate farmers Flat-rate Addition and Milk bought from Creameries Part 11 Immovable Goods MIPs and Asset Receivers MIPs and Asset receivers Hotel, Holiday Accommodation Hotel, Holiday Accommodation Non-business use of property Non-business use of property Waiver of exemption - Transitional measures Waiver of exemption - Transitional measures part 12a-01 - Flat rate Farmers part 04-02 - MIPs and Receivers part 08-02 - Hotel, holiday accommodation Non-business use of property (VAT on Property Guide) Registration in advance of trading Tax Briefing 64/2006 Property developers renting out residential properties Property developers renting out residential properties Part 12 Refunds Repayment Claims from Members Owned Clubs Repayment Claims from Members Owned Clubs Unjust enrichment Part 13 Administration Waiver of exemption - Transitional measures (VAT on Property Guide) Tax Briefing 69/2008 part20-05 - Repayment claims re Golf Clubs/Bridport part 20-03 - Unjust enrichment 6
VATCA Identity Cards part 28x-01 - Identity Cards VATCA 2011 Guidelines for the application of Section 108D, VATCA 2010 Section 108 Joint and severable liability Fraud Administration Security Bonds Part 14 Repeals Consequential Amendments Transitional Commencement Guidelines for the application of Section 108D, VATCA 2010 part 24-02 - Section 108 Joint and severable liability Fraud part 23a-01 - Security/Bonds *These guidance documents have been archived as they are no longer relevant. Copies can be obtained upon request. 7