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HMRC internal manual

Imports

From
HM Revenue & Customs
Updated
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Imports Manual: recent changes

Below are details of the amendments that were published on 23 October 2014 (see the update index for all updates)

Page  Details of update 
   
IMPS04550 Deleted: Commissions charged to importers for buying services abroad are to be included in the value for VAT.
Inserted: Commissions charged to importers for buying services abroad are not included in the value for import VAT when the buyer is VAT registered in the UK. Such commissions are only subject to VAT ‘reverse charge’ arrangements. See VAT Notice 702, paragraph 3.1 ‘incidentals’.