Closed consultation

Alternative method of VAT collection – split payment

We are analysing your feedback

Visit this page again soon to download the outcome to this public feedback.

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