Closed consultation

Amendment to VAT Regulation 38: Statutory Instrument technical consultation

From:
HM Revenue & Customs
Published
19 March 2019

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Summary

We welcome views on this draft legislation for changes to Regulation 38 of the VAT Regulations 1995 (SI 1995/2518) and consequential amendments to Regulations 24 and 15.

This consultation ran from
to

Consultation description

The measure will introduce revised rules on when and how Regulation 38 adjustments should be made.

The change is intended to make clear that such adjustments must be made at the time a change in consideration occurs, and that the customer must benefit from reductions in consideration.

While considering your response, you can read:

  • The Value Added Tax (Amendment) Regulations 2019 (draft)
  • a tax information and impact note: VAT Accounting Rules - Regulation 38

Documents

(Draft) The Value Added Tax (Amendment) Regulations 2019

PDF, 149 KB, 4 pages

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If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Tax information and impact note: VAT Accounting Rules - Regulation 38

PDF, 228 KB, 3 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Updates to this page

Published 19 March 2019

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