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Home / De-Voil /Part V3 Supplies, acquisitions and imports /Division V3.1 Supplies /The time of supply (tax point) / V3.136 Tax point—direction made by HMRC

V3.136 Tax point—direction made by HMRC

Part V3 Supplies, acquisitions and imports

Taxable persons may request that HMRC alters the time at which some or all of their supplies are treated as taking place. HMRC may then make a direction in relation to their supplies generally or to any of their supplies specified in the direction¹.

Direction by reference to events

HMRC may direct that supplies to which the direction relates are to be treated as taking place at times (or on dates) determined by (or by reference to) either:

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