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HMRC internal manual

VAT Finance Manual

VAT Finance Manual: recent changes

Below are details of the amendments that were published on 8 July 2014 (see the update index for all updates)

Page Details of update
VATFIN5200 added/amended list of CISU which are exempt

FSA amended to FCA

amendments to paragraph3    
  VATFIN5100 FSA amended to FCA

Amendments to paragraph 4

Section on Claverhouse -amendments made to paragraph 4

Section on Wheels -new wording inserted

New section on Authorised Contractual funds added    
  VATFIN5350 Paragraph 3 case name inserted
Four new paragraphs added at end    
  VATFIN5500 Title of VATFIN5500 amended

New section on Investment platforms added

New section on liability added (includes 3 links)

Section on Tax efficient wrapper products deleted

Section on Wrap accounts deleted

Section on Nominee accounts deleted

Section on Fund supermarkets deleted    
  VATFIN5600 Title of VATFIN5600 amended

New section on Tax efficient wrapper products

Section on Individual savings account (ISA) - bullet points (a)-(d) deleted. The paragraph after this section (From 6th April.) has small amendments

Amendment to section (b) now called stock and shares ISAs

Section (c) Insurance ISAs removed

New section on Junior ISAs added

Amendments made to section on Child Trust Fund (CTF)    
  VATFIN7655 First and third paragraph amended to reflect change from FSA to FCA
  VATFIN7665 Amendments made to points 4,5 and 6
Amendment made to 2nd last paragraph    
  VATFIN7670 Three new paragraphs inserted
Original wording deleted    
  VATFIN7675 “VAT exempt” added