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

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