Joint VAT Consultative Committee (JVCC)

An HMRC-sponsored forum to exchange views between HMRC and representative organisations relating to the procedures and operations of VAT, and to consider and discuss VAT issues arising from member organisations with the aim of strengthening HMRC’s understanding of the needs of the business customer/taxpayer.


Current Members
Association of Accounting Technicians
Association of British Insurers
Association of Chartered Certified Accountants
Association of International Accountants
Association of Tax Technicians
British Property Federation
British Retail Consortium
Charity Tax Group
Chartered Institute of Management Accountants
Chartered Institute of Public Finance & Accountancy
Chartered Institute of Taxation
Confederation of British Industry
Federation of Small Businesses
Finance & Leasing Association
Forum of Private Business
Institute of Chartered Accountants in England & Wales
Institute of Chartered Accountants of Scotland
Institute of Directors
Law Society of England & Wales
Law Society of Scotland
London & International Insurance Brokers’ Association
One Hundred Group
VAT in Industry Group
VAT Practitioners Group

Terms of Reference

1. Objectives

The JVCC to be a forum


  • exchange views between HMRC and representative organisations relating to the procedures and operations of VAT, including changes that the Department proposes to make
  • consider and discuss VAT issues arising from member organisations

with the aim of strengthening HMRC’s understanding of the needs of the business customer/taxpayer, leading to the improvement of the administration of the tax.

2. Membership

2.1 HMRC will provide the chair and secretariat.

2.2 The external membership of the JVCC will comprise representatives of professional, trade and sector bodies (see attached list for current member bodies).

2.3 To respond to concerns raised about the operation of VAT on the ground, HMRC will field representatives from Business Customer and Strategy Directorate, Local Compliance and other areas of HMRC as required.

2.4 HMRC will field a panel of experts for each meeting, tailored to address the agenda items.

2.5 HM Treasury will be represented at each meeting to help strengthen the links between operational/current issues and the wider policy development agenda.

2.6 The chair may periodically, as necessary, in consultation with the JVCC members, review the balance and composition of the representation on the Committee to ensure it best meets the goals and objectives of the group.

3. JVCC sub-groups & other VAT liaison groups

3.1 As appropriate, the JVCC may establish and remit work to an informal sub-group, generally on an ad hoc basis.

3.2 In addition, there are the following standing liaison groups to which the Committee may wish to refer matters:

  • Land & Property Liaison Group
  • Finance Liaison Group
  • Insurance Liaison Group

3.3 Bi-annual summaries of issues covered at these liaison groups will be provided to the JVCC.

4. Meetings

4.1 Meetings will usually take place four times a year.

4.2 A draft record of meetings will be issued to JVCC Members for consideration within one month of each meeting, allowing ten working days thereafter for any responses.

4.3 A final record of meetings, including attendees, will be published on this forum - see below

4.4 Agenda items for forthcoming meetings will be commissioned four weeks in advance, allowing members two weeks to suggest items for inclusion. Some issues put forward may be dealt with by correspondence, under the process set out in section 5 below.

4.5 Final agendas will be issued one week before the date of a meeting. All pre-reading will be supplied a minimum of two days before the meeting.

4.6 The timing and length of meetings will be flexible, taking account of the agenda and of members’ views.

5. Issues raised

5.1 Members may raise generic issues with the Secretariat at any time. Issues relating to transactions or individual taxpayers should be raised through the normal channels.

5.2 The secretariat will aim to provide a substantive response to those issues within ten working days or advise if a response within this timetable will not be possible.

5.3 The original query and the response will be copied to all JVCC members. Any taxpayer specific information included in the original query will be removed prior to wider circulation.

6. JVCC review

6.1 To ensure that the JVCC continues to be relevant and meets members’ needs, the chair will facilitate a review every two years of the functioning of the Committee (to be based primarily on feedback from members and other attendees.) The conclusions of the biennial review will be agreed with JVCC members.

Minutes of the Joint VAT Consultative Committee

Meeting frequency - every 3 months.

Minutes - 28 September 2020

Minutes - 13 May 2020 (PDF, 168KB, 5 pages)

Minutes - 10 February 2020 (PDF, 168KB, 5 pages)

Minutes from earlier years are available on The National Archives website:

Minutes of the Land and Property Liaison Group

Minutes - 12 November 2020

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 Please tell us what format you need. It will help us if you say what assistive technology you use.

Minutes - 21 January 2020 (PDF, 204KB, 7 pages)

See previous minutes on The National Archives website:

Contact details