| VATPOSG3100 | Structure and application |
| VATPOSG3200 | Scope of section 7, VAT Act 1994 |
| VATPOSG3300 | Goods remaining either within or outside the UK |
| VATPOSG3400 | Installed or assembled goods |
| VATPOSG3500 | Distance Selling |
| VATPOSG3600 | Imported goods |
| VATPOSG3700 | Exported goods |
| VATPOSG3800 | Intra-EC movements of goods |
| VATPOSG3900 | Temporary removals in the course of delivery within the UK |