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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 how to claim a repayment of any overpaid import VAT on imports of dental prostheses made between 1 January 2021 and 27 October 2021.
This tax and impact note details the introduction of the time-limited zero-rate of VAT for the installation of certain Energy Saving Materials in residential accommodation and the permanent reversal of legislative changes in…
This brief explains what you must do if you've chosen to continue using the Lennartz mechanism and you entered the arrangement before 22 January 2010.
This tax information and impact note is about issues identified in changes made to the Value Added Tax Act 1994 by the Finance Act 2021 to implement the VAT e-commerce package and other miscellaneous amendments.
This brief is about how the UK’s withdrawal from the EU affects end-customer claims for refunds of VAT overpaid to a supplier.
This brief explains how businesses registered under the Flat Rate Scheme should account for import VAT using postponed VAT accounting from 1 June 2022.
This brief introduces a revised policy on VAT early termination payments and compensation payments and replaces Revenue and Customs Brief 12 (2020).
This brief informs businesses that HMRC is reviewing how VAT is claimed on the cost of charging electric vehicles and how to account for VAT on any private use.
We welcome views on the potential simplification of the VAT rules for land and property.
This is an HM Revenue and Customs' initial equality impact assessment.
This brief explains HMRC's policy on details about VAT exemption for the importation into the UK of dental prostheses.
This Tax Information and Impact Note details a VAT exemption for the importation into the UK of dental prostheses.
This Tax Information and Impact Note details the power to introduce a new Second-hand Motor Vehicle Export Refund Scheme.
This Tax Information and Impact Note sets out new rules for the implementation of VAT in free zones
This tax information and impact note sets out the extension of the VAT margin scheme to apply in Northern Ireland on a limited basis in respect of motor vehicles sourced from Great Britain.
This tax information and impact note is about distance selling within the EU and Northern Ireland and imports into Northern Ireland or EU while registered for either the One Stop Shop or Import One Stop Shop simplified VAT a…
This tax information and impact note is about the Customs Duty, excise duty and VAT rules that will apply for UK free zones.
This brief explains HMRC's policy on the revised meaning of ‘entire interest’ in the VAT treatment of the construction self-supply charge.
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