Policy paper

VAT reverse charge anti-avoidance changes

This tax information and impact note allows regulations to be made to discourage attempts by fraudsters to escape a reverse charge.

• From: HM Revenue & Customs
• Published: 29 October 2018
• Last updated: 30 October 2018
  Show all updates

  1. 30 October 2018

     The 'Exchequer impact (£)' section has been updated.

  2. 29 October 2018

     First published.

Documents

VAT reverse charge anti-avoidance amendment

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Details

This document provides more information on the changes and details the impacts.