Summary

This guidance will provide you with the necessary background to determine whether a supply is treated for VAT purposes as a supply of financial services, and whether that supply then falls to be exempt or taxable.

Contents

  1. VATFIN0500
    Data Protection
  2. VATFIN1200
    Scope of the guidance
  3. VATFIN1300
    Law and regulations
  4. VATFIN1400
    Glossary and terms
  5. VATFIN1510
    Services not covered by the finance exemption
  6. VATFIN1520
    Other law and policy to consider: contents
  7. VATFIN1600
    Outsourcing
  8. VATFIN2000
    Money (including transfer of money) and related services: contents
  9. VATFIN3000
    Credit, debts and related services: contents
  10. VATFIN4000
    Securities and related services: contents
  11. VATFIN5000
    Management of investments, portfolios, funds, 'wrapper' products and related services: contents
  12. VATFIN6000
    Financial derivatives: contents
  13. VATFIN7000
    Intermediaries: contents
  14. VATFIN8000
    Islamic products: contents
  15. VATFIN9000
    Glossary of terms: contents
  16. VATFINUPDATE001
    Finance Manual: update index