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

Contents

1. Detail
2. 1. Overview
3. 2. Advantages of being a self-biller and points to watch
4. 3. Self-billing agreements
5. 4. Rules for self-billers
6. 5. Tax points for self-billed supplies
7. 6. Information for self-billees (suppliers)
8. 7. Self-billing outside the UK
9. 8. Example self-billing agreement
10. Other notices on this or related subjects
11. Your rights and obligations
12. Help us improve this notice
13. Putting things right
14. How HMRC uses your information

Source

• gov.uk
• HMRC Guidance VAT: self-billing arrangements