Policy paper

Revenue and Customs Brief 5 (2020): VAT treatment on fixed odds betting terminals and gaming machines

This brief explains what customers with appeals related to the joint decision of the Upper Tribunal on 15 April 2020 must do to claim VAT refunds.

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This brief explains HMRC’s position after the joint decision of the Upper Tribunal on 15 April 2020 about the cases:

The brief clarifies what customers with appeals related to this decision must do to claim VAT refunds.

Published 26 May 2020
Last updated 26 June 2020 + show all updates

26 June 2020
The sections 'How to progress a claim' and 'What you need to provide' have been updated to give more information and clarification for affected businesses.
26 May 2020
First published.