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This brief explains changes to the rules on accounting for VAT, where the amount paid changes after the VAT has been accounted for to HMRC from 1 September 2019.
This brief explains changes to VAT law affecting higher education providers starting from 1 August 2019.
This tax information and impact note explains changes to the reduced rate for energy-saving materials.
We are seeking views on draft legislation that amends the scope of the reduced rate for energy-saving materials to ensure consistency with EU law.
This brief clarifies that HMRC's policy on the scope of the VAT zero rate for transport services has not changed.
The measure will introduce a reverse charge for supplies of renewable energy certificates.
This brief will explain how the domestic reverse charge will operate.
Leaving the EU without a negotiated settlement is not the government’s preferred outcome, but it's essential that the UK is prepared for all possible eventualities on customs, VAT and excise arrangements.
We welcome views on this draft legislation for changes to Regulation 38 of the VAT Regulations 1995 (SI 1995/2518) and consequential amendments to Regulations 24 and 15.
This brief explains the changes to the treatment of personal contract purchase and similar contracts following the European Court of Justice decision in Mercedes Benz Financial Services C 164/16.
Leaving the EU without a negotiated settlement is not the government’s preferred outcome, but it is essential that the UK is prepared for all possible eventualities on customs, VAT and excise arrangements.
This tax information and impact note is about changes to the VAT treatment of vouchers issued on or after 1 January 2019.
This brief explains changes to the rules on accounting for VAT on retained payments and deposits from 1 March 2019.
This brief explains the changes to VAT rules for higher education starting from 1 August 2019.
This technical consultation seeks comments on draft HM Treasury orders for changes to the VAT treatment of business to consumer supplies of digital services.
Consultation on draft amendment to Specified Supplies Order to address the issue of VAT off-shore looping in the financial services sector.
This measure details the reverse charge for VAT in the building and construction industries.
This measure will allow certain non-corporate bodies to join VAT groups.
This tax information and impact note allows regulations to be made to discourage attempts by fraudsters to escape a reverse charge.
This tax information and impact note explains the modification to the Specified Supplies Order.
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