V16.893 Electronically Supplied Services—Special Scheme For Non-EU Businesses—Currency Exchange Rates For Reporting Period Ending 30 June 2004

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Commentary

Part V16 Forms and other HMRC material

Information Sheet 6/04, July 2004

This Information Sheet should be read in conjunction with VAT Information Sheets—

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—�� 10/03 “Electronically supplied services—supplementary information on the Special Scheme for non-EU businesses”
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—�� 7/03 “Electronically supplied services—Special Scheme for non-EU businesses”

You may also need to read the following VAT Information Sheets—

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V3.140A Tax point—land

V3.133 Tax point—receipt of a payment

V5.137 Person to whom a VAT assessment must be notified

V2.137 Liability to VAT registration when business transferred as a going concern

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