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 revenue and customs briefs published before 1 January 2013 on the National Archive website.

Revenue and Customs briefs 2018

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

    • Policy paper
  2. Revenue and Customs Brief 15 (2016): VAT - use and enjoyment of insurance repair services

    • Policy paper
  3. Revenue and Customs Brief 13 (2016): VAT, the liability treatment of a dwelling formed from more than one building

    • Policy paper
  4. Revenue and Customs Brief 12 (2016): Senior Accounting Officer guidance

    • Policy paper
  5. Revenue and Customs Brief 11 (2016): VAT and the transfer of a going concern

    • Policy paper
  6. Revenue and Customs Brief 10 (2016): VAT- unjust enrichment: non-profit making sports clubs

    • Policy paper
  7. Revenue and Customs Brief 9 (2016): VAT treatment of conversions of non-residential buildings into dwellings under permitted development rights

    • Policy paper
  8. Revenue and Customs Brief 8 (2016): release by HM Revenue and Customs of exporter information

    • Policy paper
  9. Revenue and Customs Brief 7 (2016): reminder of withdrawal of the VAT Misdirection Extra Statutory Concession 3.5 in cases of VAT liability change

    • Policy paper
  10. Revenue and Customs Brief 6 (2016): Registered Dealers in Controlled Oil - plant and equipment hire companies

    • Policy paper
  11. Revenue and Customs Brief 5 (2016): Tonnage Tax - qualifying ships and flagging

    • Policy paper
  12. Revenue and Customs Brief 4 (2016): VAT MOSS - Simplifications for businesses trading below the VAT registration threshold

    • Policy paper
  13. 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

    • Policy paper
  14. Revenue and Customs Brief 2 (2016): deduction of Income Tax at source from payments of peer-to-peer interest

    • Policy paper

Revenue and Customs briefs 2015

  1. Revenue and Customs Brief 23 (2015): VAT grouping rules and the Skandia judgment

    • Policy paper
  2. Revenue and Customs Brief 22 (2015): changes to VAT regulations following judgment in the case of Le Credit Lyonnais (C-388/11)

    • Policy paper
  3. Revenue and Customs Brief 21 (2015): VAT zero-rating - liability of residential caravans

    • Policy paper
  4. Revenue and Customs Brief 20 (2015): aggregates levy: liability of filler used in the manufacture of asphalt

    • Policy paper
  5. Revenue and Customs Brief 18 (2015): VAT grouping rules and the Skandia judgement

    • Policy paper
  6. Revenue and Customs Brief 16 (2015): remittance basis treatment of foreign income and gains used for loan collateral

    • Policy paper
  7. Revenue and Customs Brief 15 (2015): HMRC response to the Supreme Court decision in George Anson v HMRC (2015) UKSC 44

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

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

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

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

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

    • 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 44 (2014): VAT treatment of pension fund management services

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

    • Policy paper
  28. 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 35 (2013): liability of entertainers to pay National Insurance contributions

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

    • Policy paper
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