Updates: VAT Finance Manual
2025
Page deleted as no longer needed.
2022
VAT:Finance Manual: recent changes
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Page archived – Old legacy update page no longer required
VAT Finance Manual: recent changes
Page archived – Old legacy update page no longer required
Page archived – Old legacy update page no longer required
Page archived – Old legacy update page no longer required
Page archived – Old legacy update page no longer required
VAT Finance Manual: recent changes
Page archived – Old legacy update page no longer required
Page archived – Old legacy update page no longer required
VAT Finance Manual: recent changes
Page archived – Old legacy update page no longer required
Page archived – Old legacy update page no longer required
VAT: Finance Manual: update index
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Page archived – Old legacy update page no longer required
2020
VATFIN5120 has been updated to incorporate changes to the VAT fund management exemption which came into effect on 1st April 2020.
VATFIN5120 has been updated to incorporate changes to the VAT fund management exemption which came into effect on 1st April 2020.
VATFIN5120 has been updated to incorporate changes to the VAT fund management exemption which came into effect on 1st April 2020.
VATFIN5120 has been updated to incorporate changes to the VAT fund management exemption which came into effect on 1st April 2020.
VATFIN5100 has been updated to incorporate changes to the VAT fund management exemption which came into effect on 1st April 2020.
VATFIN5100 has been updated to incorporate changes to the VAT fund management exemption which came into effect on 1st April 2020.
2018
Intermediaries: Brokers: Soft commissions
This guidance has been withdrawn
This guidance has been withdrawn
Intermediaries: Brokers: Commission sharing
This guidance has been withdrawn
This guidance has been withdrawn
2017
Added section on MIFID II Research
Added section on MIFID II Research
Intermediaries: Brokers: Contents
Section on MiFID II added
Section on MiFID II added
2016
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.
Guidance has been updated to include the upper tier tribunal referral in DPAS to the CJEU.
VATFIN5350 has been updated to include CJEU Judgements in ATP Pension services and Fiscale Eeinheid X
VATFIN5350 has been updated to include CJEU Judgements in ATP Pension services and Fiscale Eeinheid X
Securities and related services: trading platforms
Guidance updated to include VAT treatment of trading platform services.
Guidance updated to include VAT treatment of trading platform services.
Links fixed
Links fixed
fixed link
fixed link
Links fixed
Links fixed
VAT SIPPs guidance updated. Now refers to both insurance and non insurance backed SIPPs
VAT SIPPs guidance updated. Now refers to both insurance and non insurance backed SIPPs