The Operation of VAT

This document is only available with a paid isurv subscription.

Section 4(1) of the VAT Act 1994 states that: 'VAT shall be charged on any supply of goods or services made in the United Kingdom, where it is a taxable supply made by a taxable person in the course or furtherance of any business carried on by him'....

Explore the subscription options here to get full access to isurv, including downloads.

Try isurv for 1 month!

You can now get unlimited access to all isurv channels with our 1-month pass, available for only £39. To find out more, enquire with our team using our form.

Sign up for the isurv newsletter to receive a monthly round-up of the latest isurv updates.

For further support, please contact us by emailing isurv@rics.org or calling +44 (0) 247 686 8584