V3.241 Self-supply—overview
This paragraph introduces the concept of self-supplies. Broadly, self-supplies deem that, in certain circumstances, a supply is to be deemed to be made both by the business and to the business. Input tax on self-supplies may generally be deducted by the self-supplier subject to the normal rules1 (which provides a distinction with the position for deemed supplies more widely).
Background to self-supplies in the UK
Goods and services are treated for the purposes of VAT as if they are both supplied to persons for their business and supplied by them in the course or furtherance of their business, where the Treasury make an order to that effect2. A person ('P') is treated as having made a supply of goods or services. P must account for and pay tax in connection with that supply if P is a taxable person and must otherwise
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