Updates: VAT Finance Manual

2020

5 May 2020 published amendments

Management of investments, portfolios, funds, ‘wrapper’ products and related services: exemption for the management of ‘special investment funds’

VATFIN5100 has been updated to incorporate changes to the VAT fund management exemption which came into effect on 1st April 2020.

Management of investments, portfolios, funds, ‘wrapper’ products and related services: exemption for the management of ‘special investment funds’: Pension Funds

VATFIN5120 has been updated to incorporate changes to the VAT fund management exemption which came into effect on 1st April 2020.

2018

16 March 2018 published amendments

Intermediaries: Brokers: Commission sharing

This guidance has been withdrawn

Intermediaries: Brokers: Soft commissions

This guidance has been withdrawn

2017

19 December 2017 published amendments

2016

14 October 2016 published amendments

Credit, debts and related services: debts and related services: debt collection

Guidance has been updated to include the upper tier tribunal referral in DPAS to the CJEU.

13 October 2016 published amendments

12 October 2016 published amendments

Management of investments, portfolios, funds, ‘wrapper’ products and related services: self-invested personal pensions (SIPPs)

VAT SIPPs guidance updated. Now refers to both insurance and non insurance backed SIPPs