Collection

Revenue and Customs Briefs

See all 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 documents related to earlier Revenue and Customs briefs on the National Archive website.

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 11 (2018): VAT - rule changes for higher education
  4. Revenue and Customs Brief 10 (2018): VAT - cost share exemption
  5. Revenue and Customs Brief 9 (2018): VAT - damp proofing products
  6. Revenue and Customs Brief 8 (2018): VAT liability of bicarbonate of soda
  7. Revenue and Customs Brief 7 (2018): VAT - motor dealer deposit contributions
  8. Revenue and Customs Brief 6 (2018): VAT exemption for all domestic service charges
  9. Revenue and Customs Brief 5 (2018): VAT liability on goods supplied on approval
  10. Revenue and Customs Brief 4 (2018): aligning time limits for VAT refund schemes
  11. Revenue and Customs Brief 3 (2018): changes to the VAT exemption for cost sharing groups
  12. Revenue and Customs Brief 2 (2018): VAT - treatment of Advanced Learner Loans

Revenue and Customs briefs 2017

Revenue and Customs briefs 2016

  1. Revenue and Customs Brief 16 (2016): treatment of VAT incurred on assets that are used by the business prior to VAT registration
  2. Revenue and Customs Brief 15 (2016): VAT - use and enjoyment of insurance repair services
  3. Revenue and Customs Brief 12 (2016): Senior Accounting Officer guidance
  4. Revenue and Customs Brief 8 (2016): release by HM Revenue and Customs of exporter information
  5. Revenue and Customs Brief 7 (2016): reminder of withdrawal of the VAT Misdirection Extra Statutory Concession 3.5 in cases of VAT liability change
  6. Revenue and Customs Brief 6 (2016): Registered Dealers in Controlled Oil - plant and equipment hire companies
  7. Revenue and Customs Brief 4 (2016): VAT MOSS - Simplifications for businesses trading below the VAT registration threshold
  8. Revenue and Customs Brief 3 (2016): review of VAT grouping provisions following the Larentia + Minerva and Marenave (C-108/14 and C-109/14) and Skandia (C-713) judgments
  9. Revenue and Customs Brief 2 (2016): deduction of Income Tax at source from payments of peer-to-peer interest
Published 7 November 2014
Last updated 14 December 2018 + show all updates
  1. Revenue and Customs Brief 13 (2018): change to the VAT treatment of retained payments and deposits has been added to the collection.
  2. Revenue and Customs Brief 5 (2017): judgment of the Supreme Court has been added to the collection.
  3. Revenue and Customs Brief 1 (2017) has been added to the collection.
  4. Revenue and Customs Brief 15 (2016): VAT - use and enjoyment of insurance repair services has been added to collection.
  5. Revenue and Customs Brief 13 (2016): VAT, the liability treatment of a dwelling formed from more than one building has been added.
  6. Added Revenue and Customs Brief 1 (2016) to the collection.
  7. Added Revenue and Customs Brief 4 (2016): VAT MOSS - Simplifications for businesses trading below the VAT registration threshold to the collection.
  8. Revenue and Customs Brief 4 (2015) - Introduction of a new rebated fuel marker from 1 April 2015, has been added to this collection.
  9. Revenue and Customs Brief 49 (2014): VAT - Prompt Payment Discounts has been added to the collection.
  10. Revenue and Customs Brief 46 (2014): VAT rule change and the VAT Mini One Stop Shop - additional guidance addeed to the page
  11. Revenue and Customs Brief 47 (2014): changes to the Intrastat arrival threshold from 1 January 2015 has been added.
  12. 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.
  13. Revenue and Customs briefs 43 (2014) and 44 (2014) have 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 Brief 42 (2014): integration of of claims in insolvencies has been added to the collection.
  16. Revenue and Customs Brief 41 (2014) has been added to the collection.
  17. Revenue and Customs Brief 39 (2014): VAT - liability catering and other services linked to education has been added to the coolection.
  18. Revenue and Customs Brief 40 (2014): Recovering tax credits overpayments from previous awards has been added to the collection.
  19. First published.
  20. Revenue and Customs Brief 38 (2014) : VAT - compulsory charge on single use carrier bags in Scotland has been added to the collection.
  21. The Revenue and Customs Brief 37 (2014) has been added to the collection.
  22. Revenue and Customs Brief 36 (2014): VAT - liability of snowballs - added to collection.
  23. Revenue and Customs Brief 35 (2014): Lok’nStore Group PLC has been added to the collection.
  24. Revenue and Customs Brief 33 (2014): reporting Payment Protection Insurance interest payments - added to collection.
  25. New Revenue and Customs Brief announcing an engagement event where HMRC will explore options for developing a digital scheme with potential providers.
  26. Revenue and Customs Brief 32 (2014): VAT - revised guidance on holding companies added to collection