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HMRC internal manual

VAT Sport Manual

Introduction: Role of VAT Reliefs Policy Team

The VAT Reliefs Policy team is responsible for the development and maintenance of policy relating to sporting and physical education services. We review areas where policy needs to be determined or has not been determined. We also defend appeals that challenge our policy or legislation, write and maintain notices and guidance, and provide technical advice to Ministerial teams on our policy areas that may be conveyed to Ministers.

  • 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 please make sure that you have read the guidance and have looked at the Getting advice pages of the CT&VAT website.