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HMRC internal manual

VAT Welfare

From
HM Revenue & Customs
Updated
, see all updates

Scope of this guidance

Permanent guidance is the main reference material for people in the Department. All HM Revenue and Customs’ formal procedures and work systems are outlined in these books which give managers and staff the Department’s rules and guidelines and general advice on interpreting them.

The guidance is aimed at HM Revenue and Customs staff and should not be relied upon by businesses in calculating their taxes and duties.

This guidance provides information on the VAT treatment of welfare issues. It should be read in conjunction with VAT Notice 701/2: Welfare and VAT Notice 701/1 Charities.