Policy paper

Revenue and Customs Brief 2 (2022): VAT early termination fees and compensation payments

This brief introduces a revised policy on VAT early termination payments and compensation payments and replaces Revenue and Customs Brief 12 (2020).

Documents

Details

The brief explains that HMRC is introducing a revised policy on early termination payments and compensation payments. The brief:

Updates to this page

Published 7 February 2022

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