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| VATTOS1000 | Introduction |
| VATTOS2000 | Legislation |
| VATTOS3000 | Identifying a tax point |
| VATTOS4000 | Basic tax points |
| VATTOS5000 | Actual tax points |
| VATTOS6000 | Accommodation tax points |
| VATTOS7000 | Treatment of supplies affected by a change in the charge to VAT |
| VATTOS8000 | Tax points for specific categories of supplier |
| VATTOS9000 | Tax points for specific types of supply |
(This text has been withheld because of exemptions in the Freedom of Information Act 2000)