We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
This brief is an update on VAT on private school fees following the Chancellor’s announcement on 29 July 2024.
Detailed guidance will be published for private schools in due course. 1.…
This consultation sets out draft legislation for the Value Added Tax (Refund of Tax to Museums and Galleries) (Amendment) Order 2024.
Who is likely to be affected Those museums and galleries added to the list…
This tax information and impact note is about changes to the Value Added Tax (Refund of Tax to Museums and Galleries) Order 2001 following the latest round of applications.
Who is likely to be affected Those museums and galleries added to, or…
This brief explains the VAT treatment of voluntary carbon credits from 1 September 2024, including the voluntary carbon credits that will be in the scope of the Terminal Markets Order.
This brief explains that businesses can choose if they want to apply the Tour Operator’s Margin Scheme (TOMS) to business to business wholesale supplies.
This brief explains how VAT and excise legislation should be interpreted from 1 January 2024.
The direction specifies the fraud header information that Making Tax Digital for VAT software will need to collect and deliver to HMRC along with tax information.
This tax information and impact note is about the rise to the thresholds at which businesses must register or deregister for VAT, from April 2024.
This tax information and impact note is about reform of tax penalties and HMRC interest harmonisation.
This tax information impact note gives the power to request additional evidential documentation to verify a DIY housebuilders claim.
This brief explains the VAT liability of the live streaming of funeral, burial or cremation services.
This tax information and impact note is about additional buildings and technologies that will benefit from VAT relief for the installation of energy-saving materials.
The government is publishing a technical consultation on proposed reform of the VAT rules on fund management to improve legal clarity and certainty.
First published during the 2022 to 2024 Sunak Conservative government
For this call for evidence, we welcome views on potential areas to reform the VAT energy saving materials relief.
The current zero-rate relief for VAT on Women’s Sanitary Products will be extended to include reusable period underwear
Directions for individuals using HMRC online services to claim a VAT refund for DIY housebuilding.
Find out about the new late payment penalties and interest charges.
Find out about the new points-based late submission penalties.
This tax information and impact note is about providing the option to submit DIY housebuilders VAT refund claims digitally and extending the time limit for these claims.
This measure clarifies how VAT and excise law should be interpreted in the light of changes made by the Retained EU Law (Revocation and Reform) Act 2023 (REUL Act).
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab).