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This tax information and impact note is about repealing the VAT (Treatment of Transactions) Order 1992 (the 1992 Order).
This Tax Information and Impact Note is about the extension of Making Tax Digital for VAT to all VAT registered businesses.
We’re inviting views on draft legislation that will repeal a piece of redundant legislation.
This brief explains the rules for the VAT treatment of COVID-19 testing services, for those who make supplies of COVID-19 testing services, their advisers and those receiving their services.
This paper outlines potential reform to the way public bodies manage their VAT affairs. The period for responses to the policy paper has concluded.
First published during the 2019 to 2022 Johnson Conservative government
This call for evidence examines how VAT grouping provisions operate in the UK and potential changes, including on establishment and compulsory grouping. This call for evidence has concluded.
This Call for Evidence seeks stakeholder views on the government’s assessment of the VAT challenges created by the Sharing Economy. This call for evidence has concluded
We are seeking views on a proposed revision of the rules for apportioning the consideration between supplies with mixed liabilities in a single transaction.
This brief explains claims of VAT refunds for overseas businesses not established in the EU where there has been difficulty getting a certificate of status.
This tax information and impact note is about issues raised in a review of EU exit VAT legislation and applies to businesses that trade in or move goods to or from the United Kingdom.
This brief explains VAT liability of daycare services supplied by private bodies in England and Wales.
This tax information and impact note is about an extension to the transitional entry in declarant’s records (EIDR) simplified customs declaration process (delayed declarations).
This brief explains HMRC’s policy on the VAT treatment of public monies received by further education institutions.
This brief explains HMRC’s policy on the VAT treatment of charging of electric vehicles.
This brief explains HMRC’s policy on the VAT treatment of supplies of juice cleanse programmes.
This brief explains HMRC’s policy on the VAT treatment of installation of blinds following the First-tier Tribunal’s decision.
This tax information and impact note is about removing the potential for a Customs Duty and VAT charge where certain UK goods return to Great Britain after a temporary period in Northern Ireland.
This tax information and impact note is about preventing a loophole in an existing domestic reverse charge for emissions allowances following the introduction of a UK emissions trading scheme on 1 January 2021.
We welcome views about the operation of the partial exemption and the Capital Goods Scheme regimes to ensure that they continue to be operated fairly and efficiently.
This brief gives an update on the VAT treatment of supplies of digital newspapers and other digital publications before May 2020.
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