Policy paper
Revenue and Customs Brief 1 (2019): Change to the VAT treatment of personal contract purchases
This brief explains the changes to the treatment of personal contract purchase and similar contracts following the European Court of Justice decision in Mercedes Benz Financial Services C 164/16.
Documents
Details
This brief explains changes to HMRC’s policy following legal judgements of the Court of Justice of the European Union.
From 1 March 2019 VAT will be due on all payments for goods and services which customers pay for but fail to collect or use.
Updates to this page
Published 27 February 2019