VAT Notice 701/49: finance
This notice explains the VAT liability of certain financial services in the UK.
This notice cancels and replaces Notice 701/49 Finance (January 2013). Details of any changes to the previous version can be found in paragraph 1.2 of this notice.
Published: 30 January 2013
Updated: 7 June 2017
- An update has been made to the second bullet within Paragraph 4.4, What supplies are not considered exempt credit.
- First published.