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

Revenue and Customs briefs 2019

Revenue and Customs briefs 2018

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