The Operation of VAT

This document is only available with a paid isurv subscription.

Supplies of goods A supply of goods (including the sale of freehold property) takes place in the UK if the goods are in the UK at the time they are supplied. A supply of goods that are removed from the UK is still ‘made in the UK’ but...

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