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Help with VAT apportionment of consideration — GfC2

Find out the approaches you can take for VAT apportionment of consideration to lower the risk of tax non-compliance.

• From: HM Revenue & Customs
• Published: 3 March 2023
• Last updated: 29 April 2024
  Show all updates

  1. 29 April 2024

     The 'What to do if you have made a mistake' section has been updated with information about penalties.

  2. 3 March 2023

     First published.

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Help with VAT apportionment of consideration — GfC2

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Guidelines for compliance were announced in November 2021 as part of the review of tax administration for large businesses.

They explain HMRC’s view on complex, widely misunderstood or novel risks that can occur across tax regimes and help you avoid non-compliance.