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HMRC internal manual

VAT Construction

HM Revenue & Customs
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Introduction: role of the VAT Advisory Team

The VAT Advisory Team is responsible for giving advice on cases:

  • where the guidance is unclear
  • where there is a challenge to the law
  • which involve new products and services
  • which are politically sensitive or of national importance
  • where guidance has specified that we must be consulted.

Before submitting a General or Technical Advice Request to the VAT Advisory Team for assistance on liability issues relating to the above, make sure you have:

  • read this guidance
  • consulted with the Construction Unit of Expertise
  • have looked at the Getting advice pages on the VAT Directorate website.