Business tax – collection

Revenue and Customs Briefs

This collection brings together the Revenue and Customs briefs published from 1 January 2013.

Revenue and Customs briefs are bulletins giving information on developments and changes of interest. They are used to announce changes in policy or to set out the legal background to an issue and have a 6 month life span.

You can find Revenue and Customs briefs published before 1 January 2013 on the National Archive website (Opens new window)

Revenue and Customs briefs 2014

  1. Revenue and Customs Brief 49 (2014): VAT - Prompt Payment Discounts

    • 22 December 2014
    • Policy paper
  2. Revenue and Customs Brief 48 (2014): making a negligible value claim for an asset affected by Common Agricultural Policy reform

    • 12 December 2014
    • Policy paper
  3. Revenue and Customs Brief 47 (2014): changes to the Intrastat arrival threshold from 1 January 2015

    • 10 December 2014
    • Policy paper
  4. Revenue and Customs Brief 45 (2014): devolution of Landfill Tax to Scotland and the transitional period for the Landfill Communities Fund

    • 28 November 2014
    • Policy paper
  5. Revenue and Customs Brief 44 (2014): VAT treatment of pension fund management services

    • 25 November 2014
    • Policy paper
  6. Revenue and Customs Brief 43 (2014): VAT on pension fund management costs

    • 25 November 2014
    • Policy paper
  7. Revenue and Customs Brief 42 (2014): integration of claims in insolvencies

    • 21 November 2014
    • Policy paper
  8. Revenue and Customs Brief 41 (2014): Aggregates Levy credits in Northern Ireland

    • 17 November 2014
    • Policy paper
  9. Revenue and Customs Brief 40 (2014): recovering tax credits overpayments from previous awards

    • 7 November 2014
    • Policy paper
  10. Revenue and Customs Brief 39 (2014): VAT - liability catering and other services linked to education

    • 10 November 2014
    • Policy paper
  11. Revenue and Customs Brief 38 (2014): VAT - compulsory charge on single use carrier bags in Scotland

    • 16 October 2014
    • Policy paper
  12. Revenue and Customs Brief 37 (2014): VAT grouping rules

    • 13 October 2014
    • Policy paper
  13. Revenue and Customs Brief 36 (2014): VAT - liability of snowballs

    • 13 October 2014
    • Policy paper
  14. Revenue and Customs Brief 35 (2014): Lok'nStore Group PLC decision on calculating deductible VAT

    • 10 October 2014
    • Policy paper
  15. Revenue and Customs Brief 33 (2014): reporting Payment Protection Insurance interest payments

    • 1 October 2014
    • Policy paper
  16. Revenue and Customs Brief 32 (2014): VAT - policy on holding companies

    • 25 September 2014
    • Policy paper
  17. Revenue and Customs Brief 30 (2014): fuel duty exemption

    • 14 August 2014
    • Policy paper
  18. Revenue and Customs Brief 28 (2014): domestic reverse charge for businesses wholesale trading in gas and electricity

    • 15 August 2014
    • Policy paper
  19. Revenue and Customs Brief 27 (2014): transfer of a business as a going concern

    • 9 July 2014
    • Policy paper
  20. Revenue and Customs Brief 26 (2014): sharing of non financial VAT registration data and exporter data

    • 25 June 2014
    • Policy paper
  21. Revenue and Customs Brief 25 (2014): VAT - supplies of sporting services by non profit making bodies

    • 25 June 2014
    • Policy paper
  22. Revenue and Customs Brief 24 (2014): special securities - provisions of the Corporation Tax distributions rules

    • 19 June 2014
    • Policy paper
  23. Revenue and Customs Brief 23 (2014): VAT - introduction of a domestic reverse charge for businesses wholesale trading in gas and electricity

    • 29 May 2014
    • Policy paper
  24. Revenue and Customs Brief 22 (2014): judgment on deduction of VAT on pension fund management costs

    • 27 May 2014
    • Policy paper
  25. Revenue and Customs Brief 21 (2014): zero-rating of the dispensing of prescribed drugs

    • 23 May 2014
    • Policy paper
  26. Revenue and Customs Brief 20 (2014): high court judgment on interest payments for Littlewoods Retail Ltd

    • 6 May 2014
    • Policy paper
  27. Revenue and Customs Brief 19 (2014): VAT First-tier Tribunal decision on the UK's 'party-plan' derogation

    • 16 April 2014
    • Policy paper
  28. Revenue and Customs Brief 18 (2014): VAT exemption for education

    • 22 April 2014
    • Policy paper
  29. Revenue and Customs Brief 16 (2014): reporting of interest payments

    • 22 April 2014
    • Policy paper
  30. Revenue and Customs Brief 15 (2014): Senior Accounting Officer guidance

    • 9 April 2014
    • Policy paper
  31. Revenue and Customs Brief 14 (2014): withdrawal of concessions for student accommodation and dining halls

    • 7 April 2014
    • Policy paper
  32. Revenue and Customs Brief 13 (2014): VAT deregistration of insolvent businesses

    • 6 April 2014
    • Policy paper
  33. Revenue and Customs Brief 11 (2014): the Social Security (Categorisation of Earners) Regulations in relation to entertainers

    • 31 March 2014
    • Policy paper
  34. Revenue and Customs Brief 10 (2014): fuel additives

    • 28 March 2014
    • Policy paper
  35. Revenue and Customs Brief 9 (2014): Bitcoin and other cryptocurrencies

    • 3 March 2014
    • Policy paper
  36. Revenue and Customs Brief 8 (2014): sports leagues

    • 17 February 2014
    • Policy paper
  37. Revenue and Customs Brief 6 (2014): deduction of VAT on pension fund management costs

    • 3 February 2014
    • Policy paper
  38. Revenue and Customs Brief 5 (2014): Tour Operators Margin Scheme

    • 31 January 2014
    • Policy paper
  39. Revenue and Customs Brief 4 (2014): VAT information sheet 2 (2014)

    • 31 January 2014
    • Policy paper
  40. Revenue and Customs Brief 3 (2014): construction works to buildings used 'for a relevant residential purpose'

    • 31 January 2014
    • Policy paper
  41. Revenue and Customs Brief 2 (2014): Landfill Tax

    • 23 January 2014
    • Policy paper
  42. Revenue and Customs Brief 1 (2014): VAT - fiscal neutrality and gaming machines

    • 23 January 2014
    • Policy paper

Revenue and Customs briefs 2013

  1. Revenue and Customs Brief 40 (2013): withdrawal of notices 915 and 208

    • 27 December 2013
    • Policy paper
  2. Revenue and Customs Brief 38 (2013): Intrastat - changes from 1 January 2014

    • 16 December 2013
    • Policy paper
  3. Revenue and Customs Brief 37 (2013): Tonnage Tax

    • 16 December 2013
    • Policy paper
  4. Revenue and Customs Brief 36 (2013): VAT reverse charge for mobile telephones, computer chips and emissions allowances

    • 9 December 2013
    • Policy paper
  5. Revenue and Customs Brief 35 (2013): liability of entertainers to pay National Insurance contributions

    • 18 November 2013
    • Policy paper
  6. Revenue and Customs Brief 34 (2013): reporting of interest payments

    • 11 November 2013
    • Policy paper
  7. Revenue and Customs Brief 33 (2013): withdrawal of partial exemption concession in relation to Road Fuel Scale Charges

    • 4 November 2013
    • Policy paper
  8. Revenue and Customs Brief 32 (2013): use of red diesel in agricultural vehicles when gritting roads

    • 1 November 2013
    • Policy paper
  9. Revenue and Customs Brief 31 (2013): suspension of certain Aggregates Levy exemptions, exclusions and reliefs

    • 11 October 2013
    • Policy paper
  10. Revenue and Customs Brief 30 (2013): suspension of certain aggregates levy exemptions, exclusions and reliefs (replaced by Brief 31)

    • 10 October 2013
    • Policy paper
  11. Revenue and Customs Brief 29 (2013): National Insurance contributions

    • 2 October 2013
    • Policy paper
  12. Revenue and Customs Brief 28 (2013): avoidance cases - what happens to repayment claims?

    • 17 September 2013
    • Policy paper
  13. Revenue and Customs Brief 27 (2013): investigation into exemptions and reliefs contained within the aggregates levy

    • 13 September 2013
    • Policy paper
  14. Revenue and Customs Brief 25 (2013): VAT treatment of supervisors fees in light of the Paymex judgment

    • 2 September 2013
    • Policy paper
  15. Revenue and Customs Brief 24 (2013): exemptions and reliefs contained within the aggregates levy

    • 16 August 2013
    • Policy paper
  16. Revenue and Customs Brief 23 (2013): guidance on the provision of storage facilities

    • 9 August 2013
    • Policy paper
  17. Revenue and Customs Brief 22 (2013): Discounted Gift Schemes

    • 9 August 2013
    • Policy paper
  18. Revenue and Customs Brief 21 (2013): withdrawal of the VAT exemption for supplies of research between eligible bodies

    • 30 July 2013
    • Policy paper
  19. Revenue and Customs Brief 20 (2013): changes to carbon price support tax liability

    • 25 July 2013
    • Policy paper
  20. Revenue and Customs Brief 19 (2013): senior accounting officer guidance

    • 5 August 2013
    • Policy paper
  21. Revenue and Customs Brief 18 (2013): tax avoidance using offshore entities

    • 9 July 2013
    • Policy paper
  22. Revenue and Customs Brief 17 (2013): tribunal decision in Paymex Limited vs HMRC

    • 8 July 2013
    • Policy paper
  23. Revenue and Customs Brief 16 (2013): laboratory pathology services

    • 5 July 2013
    • Policy paper
  24. Revenue and Customs Brief 15 (2013): judgments of the High Court in Investment Trust Companies

    • 10 July 2013
    • Policy paper
  25. Revenue and Customs Brief 14 (2013): Direct Tax - simpler Income Tax - simplified expenses

    • 2 July 2013
    • Policy paper
  26. Revenue and Customs Brief 13 (2013): loss adjusting services in connection with marine and aviation insurance claims

    • 2 July 2013
    • Policy paper
  27. Revenue and Customs Brief 12 (2013): EU Savings Directive - accession of Croatia

    • 25 June 2013
    • Policy paper
  28. Revenue and Customs Brief 11 (2013): modified treatment for certain portfolio management fees

    • 24 June 2013
    • Policy paper
  29. Revenue and Customs Brief 10 (2013): withdrawal of the VAT exemption for supplies of research

    • 25 April 2013
    • Policy paper
  30. Revenue and Customs Brief 9 (2013): treatment of 'consultancy charges' for services supplied to employers

    • 17 April 2013
    • Policy paper
  31. Revenue and Customs Brief 8 (2013): treatment of Stamp Duty Land Tax

    • 15 April 2013
    • Policy paper
  32. Revenue and Customs Brief 7 (2013): levy on 'single-use' carrier bags in Northern Ireland

    • 2 April 2013
    • Policy paper
  33. Revenue and Customs Brief 6 (2013): Tonnage Tax - qualifying ships and flagging

    • 12 April 2013
    • Policy paper
  34. Revenue and Customs Brief 5 (2013): guidance on repairs and renewals of assets

    • 8 April 2013
    • Policy paper
  35. Revenue and Customs Brief 4 (2013): payments of trail commission

    • 25 March 2013
    • Policy paper
  36. Revenue and Customs Brief 3 (2013): plant and machinery allowances

    • 1 March 2013
    • Policy paper
  37. Revenue and Customs Brief 2 (2013): rooms provided in hotels or similar establishments with catering

    • 22 January 2013
    • Policy paper
  38. Revenue and Customs Brief 1 (2013): programme of assurance visits

    • 17 January 2013
    • Policy paper