Consultation outcome

Alternative method of VAT collection – split payment

This consultation has concluded

Download the full outcome

Alternative method of VAT collection - split payment: summary of responses

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Detail of outcome

This document contains the government’s response to the consultation and outlines the next steps.

It gives details of the formation of an Industry Working Group to address some of the main challenges associated with this policy through close co-operation with stakeholders.

The government is grateful to all those who took the time to respond formally or participated in meetings.

Original consultation

Summary

This consultation seeks views on possible options for how a potential split payment mechanism could work to combat online VAT fraud.

This consultation ran from
to

Consultation description

Following on from the feedback received in the call for evidence Alternative method of VAT collection, and continued engagement from stakeholders, we have used this to develop our thinking on how a split payment mechanism could work.

Through this consultation, we are asking for views on potential options for a split payment mechanism whilst also further assessing the overall viability of split payment by seeking the views of a wider range of stakeholders.

Documents

Alternative method of VAT collection – split payment

This file may not be suitable for users of assistive technology. Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Published 13 March 2018
Last updated 7 November 2018 + show all updates
  1. Added summary of responses and outcome details.
  2. First published.