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Help with VAT apportionment of consideration — GfC2 Guidelines for Compliance

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 — See all updates

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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.

Published 3 March 2023
Last updated 29 April 2024 + show all updates

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

  2. First published.

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