BILL TO
The person or organisation that receives the invoice for goods or services

SOLD TO
The person or organisation that places an order for goods or services

SHIP TO
Person or organisation that receives the goods

PAYER
The person or organisation that pays the invoice

VAT REGISTRATION NUMBER
Should be quoted when you are reclaiming VAT

INVOICE NUMBER
To be quoted in any correspondence, or when making payments

PRODUCT ID
The unique product reference, which in most cases will be the publication’s ISBN or ISSN

DISCOUNT
Details of any discount applicable for the order

PRODUCT DETAILS
A full description of the product to which the invoice applies

CURRENCY
The currency in which the invoice is priced

VAT ANALYSIS
How VAT has been calculated on the invoice

GLOBAL ORDER ID
Identifies your order to other Thomson Reuters companies who form part of the supply chain

CUSTOMER ORDER REF
Your order reference if you gave one

DATE & TAX POINT
The date this invoice was raised

PAYMENT DUE DATE
The settlement date of the invoice

DOCUMENT TYPE
Indicates the type of document that you have received

TERMS OF TRADING
The Terms and Conditions that apply to every order you place with us

CUSTOMER SERVICE TELEPHONE NUMBERS
UK and International Customer Service telephone numbers have changed, except for Lawtel and Westlaw. UK customers will be charged at their local rate

BANK TRANSFER INFORMATION
Sweet & Maxwell bank account details for payments in Sterling, Euros or US dollars

CREDIT MANAGEMENT TELEPHONE NUMBERS
UK and International Credit Management telephone numbers have changed. UK customers will be charged at their local rate

BILL TO
The person or organisation that receives the invoice for goods or services

SOLD TO
The person or organisation that places an order for goods or services

PAYER
The person or organisation that pays the invoice

SHIP TO
Person or organisation that receives the goods

CREDIT NOTE NUMBER
To be quoted in any correspondence

PRODUCT ID
The unique product reference, which in most cases will be the publication’s ISBN or ISSN

DISCOUNT
Details of any discount applicable for the order

PRODUCT DETAILS
A full description of the product to which the invoice applies

CURRENCY
The currency in which the invoice is priced

VAT ANALYSIS
How VAT has been calculated on the credit note

GLOBAL ORDER ID
Identifies your order to other Thomson Reuters companies who form part of the supply chain

CUSTOMER ORDER REF
Your order reference if you gave one

DATE & TAX POINT
The date this credit note was raised

VAT REGISTRATION NUMBER
Should be quoted when you are reclaiming VAT

DOCUMENT TYPE
Indicates the type of document that you have received

TERMS OF TRADING
The Terms and Conditions that apply to every order you place with us

CUSTOMER SERVICE TELEPHONE NUMBERS
UK and International Customer Service telephone numbers have changed, except for Lawtel and Westlaw. UK customers will be charged at their local rate

CREDIT MANAGEMENT TELEPHONE NUMBERS
UK and International Credit Management telephone numbers have changed. UK customers will be charged at their local rate

DOCUMENT TYPE
Indicates the type of document that you have received

PAYER
The person or organisation that pays the invoice

REMITTANCE ADVICE
Please return this with your payment

CURRENCY
The currency in which the invoice is priced

DESCRIPTION
Indicates the nature of the customer document: whether it is a query and the reason for the query

STATEMENT DATE
The date on which the statement was generated. Payments received or charges made after this date will not be shown. The items on the statement have dates showing when they were created

ANALYSIS OF BALANCE
Outstanding balances shown by month due

CUSTOMER ORDER REF
Your order reference if you gave one

PAYER ACCOUNT NUMBER
Account number of person or organisation that settles the bill

BANK TRANSFER INFORMATION
Bank account details for payments in Sterling, Euros or US dollars

TERMS OF TRADING
The Terms and Conditions that apply to every order you place with us

DOCUMENT TYPE
Indicates the type of document that you have received

BILL TO
Person or organisation that receives the invoice for a delivery or services

SHIP TO
Person or organisation that receives the goods

RENEWAL CONFIRMATION SLIP
This needs to be signed and returned to confirm your subscription renewal

SIGNATURE BOX
Sign here so that we can process your order

DISCOUNT
Details of any discount applicable for the order

RENEWAL REF
The internal reference to be quoted in all your renewal correspondence. This will remain unchanged throughout the renewal cycle

PRODUCT DETAILS
A full description of the product to which the invoice applies

CUSTOMER ORDER REF
Your order reference if you gave one

PAYER
The person or organisation that pays the invoice

SOLD TO
The person or organisation that places an order for goods or services

BANK TRANSFER INFORMATION
Sweet & Maxwell bank account details for payments in Sterling, Euros or US dollars

TERMS OF TRADING
The Terms and Conditions that apply to every order you place with us

You can pay for your order in any of the following ways:

1. Debit or credit card

We accept:

• Switch
• Visa
• MasterCard
• American Express

Please call 0845 600 9355, selecting Option 2 to make your payment. You will need to tell us your invoice number(s), renewal reference number(s) or proforma reference number(s).

2. BACS

You can make payment directly to our bank using BACS. Our bank details are:

For UK customers
Sort code: 16 04 00
Account number: 20121728

For customers outside the UK
You can use either Swift or IBAN
Swift: reference RBOSGB2L
IBAN: account reference GB19RBOS16040020121728

To process your BACS payment, we need the following information when you pay:

Your Customer Account Number

• This usually has eight digits, and appears on every document you receive from us.

The reference for the item you are paying

• Invoice number
• Renewal reference
• Proforma reference

Paying for multiple items
Please send us a remittance advice giving the references (invoice, renewal or proforma numbers) of the items for which you are paying. Send the remittance advice by email to sweetandmaxwell.smg.customerbacs@thomson.com or by fax to +44 (0)20 7393 8051. Give the total amount paid, the date it was sent and the bank that the payment is coming from.

3. Cheque

Cheques should be made payable to Sweet & Maxwell. Please give the references (invoice, renewal or proforma numbers) of the items for which you are paying.

Send your cheque to:

Payments
Sweet & Maxwell
PO Box 5000
Andover
SP10 9AG
UK

You can pay for your order in any of the following ways:

1. Debit or credit card

We accept:

• Switch
• Visa
• MasterCard
• American Express

Please call 0845 600 9355, selecting Option 2 to make your payment. You will need to tell us your invoice number(s), renewal reference number(s) or proforma reference number(s).

2. BACS

You can make payment directly to our bank using BACS. Our bank details are:

For UK customers
Sort code: 16 04 00
Account number: 20121728

For customers outside the UK
You can use either Swift or IBAN
Swift: reference RBOSGB2L
IBAN: account reference GB19RBOS16040020121728

To process your BACS payment, we need the following information when you pay:

Your Customer Account Number

• This usually has eight digits, and appears on every document you receive from us.

The reference for the item you are paying

• Invoice number
• Renewal reference
• Proforma reference

Paying for multiple items
Please send us a remittance advice giving the references (invoice, renewal or proforma numbers) of the items for which you are paying. Send the remittance advice by email to sweetandmaxwell.smg.customerbacs@thomson.com or by fax to +44 (0)20 7393 8051. Give the total amount paid, the date it was sent and the bank that the payment is coming from.

3. Cheque

Cheques should be made payable to Sweet & Maxwell. Please give the references (invoice, renewal or proforma numbers) of the items for which you are paying.

Send your cheque to:

Payments
Sweet & Maxwell
PO Box 5000
Andover
SP10 9AG

For most online products customers must sign a contract. Once this is signed, your account manager passes it to our customer service team who check to make sure that all of the paperwork is correct. Once the contract has passed this check, the order is processed and you will be given access to the specific online service.

Westlaw
Westlaw invoices are generated on the first day of each month, in arrears, for annual and monthly contracts. You will usually receive your invoice during the second week of the month.

Lawtel
Lawtel invoices are generated overnight after an order has been processed, as long as credit checks are satisfactory and that items are in stock.

For annual online contracts, the full amount is invoiced immediately.

For monthly online contracts, invoices are raised monthly in arrears.

What is VAT?
VAT is a tax on goods or services sold in the European Union, including the UK. Where VAT is charged, it’s usually included in the price of the goods or services you buy. Some goods don’t have VAT. Businesses that are registered for VAT can usually reclaim it.

When do I pay VAT?
You pay VAT on most goods and services in the UK at the standard rate – currently 15 percent – although there is a reduced rate of five percent for certain goods and services.

VAT is not charged on some goods, including:

• food
  books, newspapers and magazines
  children’s clothes
  certain special items, eg equipment for disabled people

What is the VAT rate for your products?
There is no VAT on our books and magazines, but you will be charged VAT on other products, as shown in this table.

How is VAT worked out?
The net price of the item is multiplied by the VAT rate to work out how much VAT to charge. This is then added to the net price to give the gross price – how much you pay.

What is your VAT registration number?
Sweet & Maxwell’s UK VAT registration number is GB 900 548 743

What about Irish customers?
The customer contact centre deals with both UK and Irish customers. We are registered for VAT in Ireland as well as the UK, therefore Irish customers must pay Irish VAT charges. Sweet & Maxwell’s VAT number in Ireland is IE 951 387 4E, where we are registered as Thomson Reuters (Legal) Limited.

What is the rate of VAT in Ireland?
VAT rates for Irish customers vary depending on the kind of product, as shown in this table.

Are charities exempt from VAT?
Charities are not automatically exempt from VAT, other than on advertisements.

My business is exempt from VAT
We can only take off the VAT on an order for a business that is completely exempt from VAT: if your business is exempt, please send us a copy of your VAT exemption certificate. If you have been charged VAT and think you should not have been charged it, you need to reclaim the VAT from HM Revenue & Customs.

I am not in the UK or Ireland: do I pay VAT?
Customers in the EU will be charged VAT at 15% on CDs and online products, unless they can provide a VAT exemption number/certificate. Customers outside the EU are not be charged VAT.

Please contact our customer service team who will be able to update your account details. They will need your:

• Sweet & Maxwell account number
• Your new address including postcode
• Your new telephone/fax numbers (if they have changed)
• Your email address (if this has changed)

There are two issues that arise from time to time.

If the despatch note or covering documentation does not specifically state that the item is tax exempt, it could get held up until the tax is paid, or until the Customs department are given proof that the item is tax exempt.

Some Customs departments add a ‘Handling Charge, which are sporadic, and which vary in amount. They must be paid by the customer; they are not charges made by either Sweet & Maxwell or their delivery agent.