Collection

Revenue and Customs Briefs

See all Revenue and Customs briefs published from 1 January 2013.

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 10 (2018): VAT - cost share exemption
  2. Revenue and Customs Brief 9 (2018): VAT - damp proofing products
  3. Revenue and Customs Brief 8 (2018): VAT liability of bicarbonate of soda
  4. Revenue and Customs Brief 7 (2018): VAT - motor dealer deposit contributions
  5. Revenue and Customs Brief 5 (2018): VAT liability on goods supplied on approval
  6. Revenue and Customs Brief 4 (2018): aligning time limits for VAT refund schemes
  7. Revenue and Customs Brief 3 (2018): changes to the VAT exemption for cost sharing groups
  8. 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 11 (2016): VAT and the transfer of a going concern
  5. Revenue and Customs Brief 8 (2016): release by HM Revenue and Customs of exporter information
  6. Revenue and Customs Brief 7 (2016): reminder of withdrawal of the VAT Misdirection Extra Statutory Concession 3.5 in cases of VAT liability change
  7. Revenue and Customs Brief 6 (2016): Registered Dealers in Controlled Oil - plant and equipment hire companies
  8. Revenue and Customs Brief 5 (2016): Tonnage Tax - qualifying ships and flagging
  9. Revenue and Customs Brief 4 (2016): VAT MOSS - Simplifications for businesses trading below the VAT registration threshold
  10. 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
  11. Revenue and Customs Brief 2 (2016): deduction of Income Tax at source from payments of peer-to-peer interest

Revenue and Customs briefs 2015

  1. Revenue and Customs Brief 23 (2015): VAT grouping rules and the Skandia judgment
  2. Revenue and Customs Brief 22 (2015): changes to VAT regulations following judgment in the case of Le Credit Lyonnais (C-388/11)
  3. Revenue and Customs Brief 21 (2015): VAT zero-rating - liability of residential caravans
  4. Revenue and Customs Brief 20 (2015): aggregates levy: liability of filler used in the manufacture of asphalt
  5. Revenue and Customs Brief 18 (2015): VAT grouping rules and the Skandia judgement
  6. Revenue and Customs Brief 16 (2015): remittance basis treatment of foreign income and gains used for loan collateral
  7. Revenue and Customs Brief 15 (2015): HMRC response to the Supreme Court decision in George Anson v HMRC (2015) UKSC 44
  8. Revenue and Customs Brief 14 (2015): VAT - compulsory charge on single-use carrier bags in England
  9. Revenue and Customs Brief 13 (2015): reduced rate of VAT for the installation of energy saving materials
  10. Revenue and Customs Brief 12 (2015): VAT liability of verandahs sold with caravans
  11. Revenue and Customs Brief 9 (2015): HMRC position following the Court of Appeal judgment in Littlewoods Retail Ltd and others
  12. Revenue and Customs Brief 7 (2015): new rules for the self-employed claiming Working Tax Credit
  13. Revenue and Customs Brief 2 (2015): VAT grouping rules and the Skandia judgment
  14. Revenue and Customs Brief 1 (2015): Tonnage Tax - qualifying ships and flagging

Revenue and Customs briefs 2014

  1. Revenue and Customs Brief 48 (2014): making a negligible value claim for an asset affected by Common Agricultural Policy reform
  2. Revenue and Customs Brief 47 (2014): changes to the Intrastat arrival threshold from 1 January 2015
  3. Revenue and Customs Brief 42 (2014): integration of claims in insolvencies
  4. Revenue and Customs Brief 40 (2014): recovering tax credits overpayments from previous awards
  5. Revenue and Customs Brief 37 (2014): VAT grouping rules
  6. Revenue and Customs Brief 35 (2014): Lok'nStore Group PLC decision on calculating deductible VAT
  7. Revenue and Customs Brief 33 (2014): reporting Payment Protection Insurance interest payments
  8. Revenue and Customs Brief 30 (2014): fuel duty exemption
  9. Revenue and Customs Brief 27 (2014): transfer of a business as a going concern
  10. Revenue and Customs Brief 26 (2014): sharing of non financial VAT registration data and exporter data
  11. Revenue and Customs Brief 24 (2014): special securities - provisions of the Corporation Tax distributions rules
  12. Revenue and Customs Brief 21 (2014): zero-rating of the dispensing of prescribed drugs
  13. Revenue and Customs Brief 20 (2014): high court judgment on interest payments for Littlewoods Retail Ltd
  14. Revenue and Customs Brief 19 (2014): VAT First-tier Tribunal decision on the UK's 'party-plan' derogation
  15. Revenue and Customs Brief 16 (2014): reporting of interest payments
  16. Revenue and Customs Brief 14 (2014): withdrawal of concessions for student accommodation and dining halls
  17. Revenue and Customs Brief 13 (2014): VAT deregistration of insolvent businesses
  18. Revenue and Customs Brief 11 (2014): the Social Security (Categorisation of Earners) Regulations in relation to entertainers
  19. Revenue and Customs Brief 10 (2014): fuel additives
  20. Revenue and Customs Brief 9 (2014): Bitcoin and other cryptocurrencies
  21. Revenue and Customs Brief 8 (2014): sports leagues
  22. Revenue and Customs Brief 5 (2014): Tour Operators Margin Scheme
  23. Revenue and Customs Brief 1 (2014): VAT - fiscal neutrality and gaming machines

Revenue and Customs briefs 2013

  1. Revenue and Customs Brief 40 (2013): withdrawal of notices 915 and 208
  2. Revenue and Customs Brief 38 (2013): Intrastat - changes from 1 January 2014
  3. Revenue and Customs Brief 37 (2013): Tonnage Tax
  4. Revenue and Customs Brief 35 (2013): liability of entertainers to pay National Insurance contributions
  5. Revenue and Customs Brief 34 (2013): reporting of interest payments
  6. Revenue and Customs Brief 32 (2013): use of red diesel in agricultural vehicles when gritting roads
  7. Revenue and Customs Brief 29 (2013): National Insurance contributions
  8. Revenue and Customs Brief 28 (2013): avoidance cases - what happens to repayment claims?
  9. Revenue and Customs Brief 25 (2013): VAT treatment of supervisors fees in light of the Paymex judgment
  10. Revenue and Customs Brief 22 (2013): Discounted Gift Schemes
  11. Revenue and Customs Brief 18 (2013): tax avoidance using offshore entities
  12. Revenue and Customs Brief 17 (2013): tribunal decision in Paymex Limited vs HMRC
  13. Revenue and Customs Brief 15 (2013): judgments of the High Court in Investment Trust Companies
  14. Revenue and Customs Brief 14 (2013): Direct Tax - simpler Income Tax - simplified expenses
  15. Revenue and Customs Brief 13 (2013): loss adjusting services in connection with marine and aviation insurance claims
  16. Revenue and Customs Brief 12 (2013): EU Savings Directive - accession of Croatia
  17. Revenue and Customs Brief 9 (2013): treatment of 'consultancy charges' for services supplied to employers
  18. Revenue and Customs Brief 8 (2013): treatment of Stamp Duty Land Tax
  19. Revenue and Customs Brief 7 (2013): levy on 'single-use' carrier bags in Northern Ireland
  20. Revenue and Customs Brief 6 (2013): Tonnage Tax - qualifying ships and flagging
  21. Revenue and Customs Brief 5 (2013): guidance on repairs and renewals of assets
  22. Revenue and Customs Brief 4 (2013): payments of trail commission
  23. Revenue and Customs Brief 3 (2013): plant and machinery allowances
  24. Revenue and Customs Brief 1 (2013): programme of assurance visits
Published 7 November 2014
Last updated 8 December 2017 + show all updates
  1. Revenue and Customs Brief 5 (2017): judgment of the Supreme Court has been added to the collection.
  2. Revenue and Customs Brief 1 (2017) has been added to the collection.
  3. Revenue and Customs Brief 15 (2016): VAT - use and enjoyment of insurance repair services has been added to collection.
  4. Revenue and Customs Brief 13 (2016): VAT, the liability treatment of a dwelling formed from more than one building has been added.
  5. Added Revenue and Customs Brief 1 (2016) to the collection.
  6. Added Revenue and Customs Brief 4 (2016): VAT MOSS - Simplifications for businesses trading below the VAT registration threshold to the collection.
  7. Revenue and Customs Brief 4 (2015) - Introduction of a new rebated fuel marker from 1 April 2015, has been added to this collection.
  8. Revenue and Customs Brief 49 (2014): VAT - Prompt Payment Discounts has been added to the collection.
  9. Revenue and Customs Brief 46 (2014): VAT rule change and the VAT Mini One Stop Shop - additional guidance addeed to the page
  10. Revenue and Customs Brief 47 (2014): changes to the Intrastat arrival threshold from 1 January 2015 has been added.
  11. 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.
  12. Revenue and Customs briefs 43 (2014) and 44 (2014) have 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 Brief 42 (2014): integration of of claims in insolvencies has been added to the collection.
  15. Revenue and Customs Brief 41 (2014) has been added to the collection.
  16. Revenue and Customs Brief 39 (2014): VAT - liability catering and other services linked to education has been added to the coolection.
  17. Revenue and Customs Brief 40 (2014): Recovering tax credits overpayments from previous awards has been added to the collection.
  18. First published.
  19. Revenue and Customs Brief 38 (2014) : VAT - compulsory charge on single use carrier bags in Scotland has been added to the collection.
  20. The Revenue and Customs Brief 37 (2014) has been added to the collection.
  21. Revenue and Customs Brief 36 (2014): VAT - liability of snowballs - added to collection.
  22. Revenue and Customs Brief 35 (2014): Lok’nStore Group PLC has been added to the collection.
  23. Revenue and Customs Brief 33 (2014): reporting Payment Protection Insurance interest payments - added to collection.
  24. New Revenue and Customs Brief announcing an engagement event where HMRC will explore options for developing a digital scheme with potential providers.
  25. Revenue and Customs Brief 32 (2014): VAT - revised guidance on holding companies added to collection