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
Last updated 7 June 2017 + show all updates
  1. An update has been made to the second bullet within Paragraph 4.4, What supplies are not considered exempt credit.
  2. First published.