Policy papers and consultations

This brief explains what customers with appeals related to the VAT treatment of gaming machines from 6 December 2005 to 31 January 2013 must do to claim VAT refunds.

• From: HM Revenue & Customs
• Updated: 11 April 2023

• Revenue and Customs Brief 12 (2021): VAT treatment of gaming machines from 6 December 2005 to 31 January 2013

  Purpose of this brief This brief explains HMRC’s position after the…

This brief explains what customers with appeals related to the joint decision of the Upper Tribunal on 15 April 2020 must do to claim VAT refunds.

• From: HM Revenue & Customs
• Updated: 26 June 2020

• Revenue and Customs Brief 5 (2020): VAT treatment on fixed odds betting terminals and gaming machines

  Purpose of this brief This brief explains HMRC’s position after the joint…

This Tax Information and Impact Note is about changes to the Machine Games Duty registration process to allow it to operate once the UK has left the EU.

• From: HM Revenue & Customs
• Updated: 20 August 2018

• Machine Games Duty: The Machine Games Duty (Amendment) (EU Exit) Regulations 2018

  Who is likely to be affected Anyone who applies to be registered for…