Collection

Revenue and Customs Briefs

Find Revenue and Customs briefs published from 1 January 2016.

Revenue and Customs briefs are bulletins announcing changes in policy or setting out the legal background to an issue. They generally have a short lifespan, as announced changes are incorporated into permanent guidance and the brief is then removed.

You can find earlier Revenue and Customs briefs on the National Archive website.

Revenue and Customs briefs 2020

  1. Revenue and Customs Brief 9 (2020): delayed VAT repayments to overseas businesses
  2. Revenue and Customs Brief 8 (2020): change to partial exemption VAT treatment
  3. Revenue and Customs Brief 7 (2020): domestic reverse charge VAT for construction services - delay in implementation
  4. Revenue and Customs Brief 6 (2020): VAT treatment of property search fees charged by solicitors and conveyancers
  5. Revenue and Customs Brief 5 (2020): VAT treatment on fixed odds betting terminals and gaming machines
  6. Revenue and Customs Brief 4 (2020): temporary VAT zero rating of personal protective equipment (PPE)
  7. Revenue and Customs Brief 3 (2020): VAT liability of supplies of electronic publications
  8. Revenue and Customs Brief 2 (2020): VAT zero rating for the dispensing of prescribed drugs
  9. Revenue and Customs Brief 1 (2020): VAT liability of digital publications - Upper Tribunal in News Corp and Ireland Ltd

Revenue and Customs briefs 2019

  1. Revenue and Customs Brief 10 (2019): domestic reverse charge VAT for construction services - delay in implementation
  2. Revenue and Customs Brief 9 (2019): VAT Tour Operators Margin Scheme and retained payments and deposits
  3. Revenue and Customs Brief 8 (2019): review of the VAT exemption for cost sharing groups in the social housing sector
  4. Revenue and Customs Brief 7 (2019): VAT on lost space of bathroom and washroom conversions for disabled people
  5. Revenue and Customs Brief 6 (2019): changes in accounting for VAT after prices are altered
  6. Revenue and Customs Brief 5 (2019): VAT rule changes for higher education
  7. Revenue and Customs Brief 4 (2019): VAT - domestic reverse charge for businesses trading in renewable energy certificates
  8. Revenue and Customs Brief 3 (2019): VAT zero-rating of transport of disabled passengers
  9. Revenue and Customs Brief 2 (2019): VAT – import VAT deducted as input tax by non-owners
  10. Revenue and Customs Brief 1 (2019): Change to the VAT treatment of personal contract purchases

Revenue and Customs briefs 2018

  1. Revenue and Customs Brief 13 (2018): change to the VAT treatment of retained payments and deposits
  2. Revenue and Customs Brief 12 (2018): refunds of VAT in the UK for non-EU businesses
  3. Revenue and Customs Brief 10 (2018): VAT - cost share exemption
  4. Revenue and Customs Brief 9 (2018): VAT - damp proofing products
  5. Revenue and Customs Brief 8 (2018): VAT liability of bicarbonate of soda
  6. Revenue and Customs Brief 7 (2018): VAT - motor dealer deposit contributions
  7. Revenue and Customs Brief 6 (2018): VAT exemption for all domestic service charges
  8. Revenue and Customs Brief 5 (2018): VAT liability on goods supplied on approval
  9. Revenue and Customs Brief 4 (2018): aligning time limits for VAT refund schemes
  10. Revenue and Customs Brief 3 (2018): changes to the VAT exemption for cost sharing groups
  11. Revenue and Customs Brief 2 (2018): VAT - treatment of Advanced Learner Loans

Revenue and Customs briefs 2017

Published 7 November 2014
Last updated 12 July 2019 + show all updates
  1. Revenue and Customs Brief 5 (2019): VAT rule changes for higher education has replaced Revenue and Customs Brief 11 (2018): VAT rule changes for higher education.

  2. Revenue and Customs Brief 13 (2018): change to the VAT treatment of retained payments and deposits has been added to the collection.

  3. Revenue and Customs Brief 5 (2017): judgment of the Supreme Court has been added to the collection.

  4. Revenue and Customs Brief 1 (2017) has been added to the collection.

  5. Revenue and Customs Brief 15 (2016): VAT - use and enjoyment of insurance repair services has been added to collection.

  6. Revenue and Customs Brief 13 (2016): VAT, the liability treatment of a dwelling formed from more than one building has been added.

  7. Added Revenue and Customs Brief 1 (2016) to the collection.

  8. Added Revenue and Customs Brief 4 (2016): VAT MOSS - Simplifications for businesses trading below the VAT registration threshold to the collection.

  9. Revenue and Customs Brief 4 (2015) - Introduction of a new rebated fuel marker from 1 April 2015, has been added to this collection.

  10. Revenue and Customs Brief 49 (2014): VAT - Prompt Payment Discounts has been added to the collection.

  11. Revenue and Customs Brief 46 (2014): VAT rule change and the VAT Mini One Stop Shop - additional guidance addeed to the page

  12. Revenue and Customs Brief 47 (2014): changes to the Intrastat arrival threshold from 1 January 2015 has been added.

  13. Revenue and Customs Brief 45 (2014): devolution of Landfill Tax to Scotland and the transitional period for the Landfill Communities Fund has been added to the collection.

  14. Revenue and Customs briefs 43 (2014) and 44 (2014) have been added to the collection.

  15. Revenue and Customs Briefs 43 (2014) and 44 (2014) have been added to the collection.

  16. Revenue and Customs Brief 42 (2014): integration of of claims in insolvencies has been added to the collection.

  17. Revenue and Customs Brief 41 (2014) has been added to the collection.

  18. Revenue and Customs Brief 39 (2014): VAT - liability catering and other services linked to education has been added to the coolection.

  19. Revenue and Customs Brief 40 (2014): Recovering tax credits overpayments from previous awards has been added to the collection.

  20. First published.

  21. Revenue and Customs Brief 38 (2014) : VAT - compulsory charge on single use carrier bags in Scotland has been added to the collection.

  22. The Revenue and Customs Brief 37 (2014) has been added to the collection.

  23. Revenue and Customs Brief 36 (2014): VAT - liability of snowballs - added to collection.

  24. Revenue and Customs Brief 35 (2014): Lok’nStore Group PLC has been added to the collection.

  25. Revenue and Customs Brief 33 (2014): reporting Payment Protection Insurance interest payments - added to collection.

  26. New Revenue and Customs Brief announcing an engagement event where HMRC will explore options for developing a digital scheme with potential providers.

  27. Revenue and Customs Brief 32 (2014): VAT - revised guidance on holding companies added to collection