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Updates: VAT Taxable Person Manual

2026

23 February 2026 published amendments

2024

22 February 2024 published amendments

10 January 2024 published amendments

2022

13 October 2022 published amendments

Purpose of, structure of and responsibility for VTAXPER

update to signposting contact details

1 March 2022 published amendments

Taxable person: update index

Page archived – Old legacy update page no longer required

Taxable person: recent changes

Page archived – Old legacy update page no longer required

VAT Taxable Person Manual: recent changes

Page archived – Old legacy update page no longer required

2021

30 September 2021 published amendments

Scope and legal basis of VAT: The requirement to be registered

Amendments made for Brexit on behalf of Katie Lunt

Issues to consider: introduction

Amendment made for Brexit on behalf on Katie Lunt

Issues to consider: Employment status: Introduction and law

Brexit amendments made on behalf of Katie Lunt

Agency and disbursements: how agents should account for VAT - Section 47 of the VAT Act 1994: Section 47(2A)

Amendment made for Brexit on behalf of Katie Lunt

2020

6 October 2020 published amendments

Particular trades: employment bureaux: contents

New page created and added to contents list VTAXPER67050, and page name shortened.

Particular trades: employment bureaux: the four possible supply situations

Page title updated/shortened.

Particular trades: employment bureaux: the supply possibilities

Page text updated.

Particular trades: employment bureaux: how to decide

Text on page updated.

Particular trades: employment bureaux: specific circumstances

Text on this page has been updated.

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