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This guidance note provides information about basic tax points. Depending on the order of events in relation to when a supply is made, an invoice is issued and the supply is paid for, a supply may have a basic tax point and one or more actual tax points. Actual tax points can override basic tax points. For information about actual tax points, see the Time of supply ― actual tax points guidance note.

For detailed commentary on the tax point rules, see De Voil Indirect Tax Service V3.131 to V3.143.