Consultation outcome

Alternative method of VAT collection – split payment

• From: HM Revenue & Customs and HM Treasury
• Published: 13 March 2018
• Last updated: 7 November 2018 — See all updates

This consultation has concluded

Download the full outcome

Alternative method of VAT collection - split payment: summary of responses

PDF, 199 KB, 22 pages

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Detail of outcome

This document contains the government’s response to the consultation and outlines the next steps.

It gives details of the formation of an Industry Working Group to address some of the main challenges associated with this policy through close co-operation with stakeholders.

The government is grateful to all those who took the time to respond formally or participated in meetings.

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Original consultation

Summary

This consultation seeks views on possible options for how a potential split payment mechanism could work to combat online VAT fraud.

This consultation ran from
midday on 13 March 2018 to 11:45pm on 29 June 2018

Consultation description

Following on from the feedback received in the call for evidence Alternative method of VAT collection, and continued engagement from stakeholders, we have used this to develop our thinking on how a split payment mechanism could work.

Through this consultation, we are asking for views on potential options for a split payment mechanism whilst also further assessing the overall viability of split payment by seeking the views of a wider range of stakeholders.

Documents

Alternative method of VAT collection – split payment

PDF, 661 KB, 27 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Published 13 March 2018
Last updated 7 November 2018 + show all updates

1. 7 November 2018

   Added summary of responses and outcome details.

2. 13 March 2018

   First published.