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 2015

  1. Revenue and Customs Brief 14 (2015): VAT - compulsory charge on single-use carrier bags in England

    • Policy paper
  2. Revenue and Customs Brief 13 (2015): reduced rate of VAT for the installation of energy saving materials

    • Policy paper
  3. Revenue and Customs Brief 12 (2015): VAT liability of verandahs sold with caravans

    • Policy paper
  4. Revenue and Customs Brief 11 (2015) - reinstatement of certain Aggregates Levy exemptions

    • Policy paper
  5. Revenue and Customs Brief 10 (2015): VAT - direct marketing services using printed matter

    • Policy paper
  6. Revenue and Customs Brief 9 (2015): HMRC position following the Court of Appeal judgment in Littlewoods Retail Ltd and others

    • Policy paper
  7. Revenue and Customs Brief 8 (2015): deduction of VAT on pension fund management costs

    • Policy paper
  8. Revenue and Customs Brief 7 (2015): new rules for the self-employed claiming Working Tax Credit

    • Policy paper
  9. Revenue and Customs Brief 6 (2015): reinstatement of Aggregates Levy exemptions, exclusions and reliefs

    • Policy paper
  10. Revenue and Customs Brief 5 (2015): Aggregates Levy tax credits in Northern Ireland

    • Policy paper
  11. Revenue and Customs Brief 4 (2015): introduction of a new rebated fuel marker from 1 April 2015

    • Policy paper
  12. Revenue and Customs Brief 3 (2015): Rural Fuel Duty relief scheme

    • Policy paper
  13. Revenue and Customs Brief 2 (2015): VAT grouping rules and the Skandia judgment

    • Policy paper
  14. Revenue and Customs Brief 1 (2015): Tonnage Tax - qualifying ships and flagging

    • Policy paper

Revenue and Customs briefs 2014

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

    • Policy paper

Revenue and Customs briefs 2013

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

    • Policy paper