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This brief sets out a change to the VAT treatment of drugs and medicines supplied under patient group directions.
This tax information and impact note explains the VAT zero rate on drugs, medicines and aids for disabled people to include the supply of drugs and medicines supplied under a patient group direction.
This brief gives an update on the VAT treatment of supplies of digital newspapers and other digital publications before 1 May 2020.
This brief sets out a change to the VAT treatment of medical services carried out by non-registered staff directly supervised by pharmacists from 1 May 2023.
This brief explains what customers with appeals related to the VAT treatment of gaming machines from 6 December 2005 to 31 January 2013 must do to claim VAT refunds.
This tax information and impact note explains the VAT exemption on healthcare to include medical services directly supervised by registered pharmacists.
This tax information and impact note explains the extension of VAT relief for energy-saving materials to Northern Ireland.
We welcome views on this technical consultation for draft legislation to amend the VAT Regulations 1995.
This tax information and impact note outlines legislation introduces rules for VAT accounting for deposit return schemes.
These measures make minor technical changes to late payment interest, late payment penalties, and repayment interest rules for VAT.
This brief sets out a change to the VAT treatment of leisure services provided by local authorities.
This tax information and impact note will allow the 4 named Corporate Joint Committees to recover VAT for non-business activities.
This brief sets out changes to the option to tax forms from 1 February 2023.
We’re inviting views on draft legislation that allows 4 named Corporate Joint Committees to obtain refunds of VAT incurred in the course of their non-business activities.
How HMRC is making it easier for individuals and businesses to get their tax right and keep on top of their tax affairs.
This brief sets out HMRC’s revised position regarding children’s face masks.
HMRC’s initial equality impact assessment of the VAT deferral new payment scheme.
This brief explains how HMRC now approaches determining if an activity is a business activity for VAT purposes.
This tax information and impact note applies to businesses registered or liable to be registered for VAT that sell mobiles or computer chips in the UK under the VAT domestic reverse charge procedure.
This brief explains HMRC's position on making a claim under the DIY Housebuilders Scheme.
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