Policy paper

Revenue and Customs Brief 10 (2022): VAT — business and non-business activities

This brief explains how HMRC now approaches determining if an activity is a business activity for VAT purposes.

Documents

Details

This brief explains how HMRC now approaches determining whether or not an activity is a business activity. In determining this, there should be no reliance on an organisation’s overall objective or profit motive.

Updates to this page

Published 1 June 2022

Sign up for emails or print this page