Policy paper

Revenue and Customs Brief 49 (2014): VAT - Prompt Payment Discounts

This brief provides guidance on what to do when you raise or receive a VAT invoice offering a Prompt Payment Discounts from the 1 April 2015 when the change takes effect.

Documents

Appendix A - example Prompt Payment Discounts invoice

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Details

Revenue and Customs brief is a bulletin giving information on developments and changes of interest. They are used to announce changes in policy or to set out the legal background to an issue and have a 6 month life span.

Published 22 December 2014