Policy paper

Revenue and Customs Brief 10 (2018): VAT - cost share exemption

This brief tells you about changes to HMRC's policy on the cost share exemption (CSE) for directly necessary services.



This brief explains changes to HMRC’s policy following legal judgments and the impact on the test for directly necessary services, which enables cost sharing groups to ignore certain non-qualifying supplies for the CSE.

Published 31 July 2018