Policy papers and consultations

This brief explains HMRC's policy on details about VAT exemption for the importation into the UK of dental prostheses.

• From: HM Revenue & Customs
• Updated: 28 October 2021

• Revenue and Customs Brief 14 (2021): Changes to the VAT treatment of imports of dental prostheses into the United Kingdom

  Purpose of this brief The government announced at Autumn Budget 2021 that…

This brief explains the actions HMRC is taking to enable overseas (not established in the EU) businesses to claim VAT refunds where they've been having difficulties in obtaining a certificate of status.

• From: HM Revenue & Customs
• Updated: 8 December 2020

• Revenue and Customs Brief 20 (2020): repayment of VAT to overseas businesses not established in the EU and not VAT registered in the UK

  Purpose of this brief This brief explains the actions HMRC is taking to…

This brief explains HMRC’s policy on the VAT treatment of school holiday clubs following the First-tier Tribunal’s decision of 7 November 2019.

• From: HM Revenue & Customs
• Updated: 17 November 2020

• Revenue and Customs Brief 18 (2020): VAT liability of school holiday clubs First-tier Tribunal decision

  1. Purpose of this brief This brief clarifies HMRC’s policy concerning the…

This brief explains changes to the rules on accounting for VAT, where the amount paid changes after the VAT has been accounted for to HMRC from 1 September 2019.

• From: HM Revenue & Customs
• Updated: 17 July 2019

This brief explains the changes to the treatment of personal contract purchase and similar contracts following the European Court of Justice decision in Mercedes Benz Financial Services C 164/16.

• From: HM Revenue & Customs
• Updated: 27 February 2019

Leaving the EU without a negotiated settlement is not the government’s preferred outcome, but it is essential that the UK is prepared for all possible eventualities on customs, VAT and excise arrangements.

• From: HM Revenue & Customs
• Updated: 25 February 2019

This brief explains changes to the rules on accounting for VAT on retained payments and deposits from 1 March 2019.

• From: HM Revenue & Customs
• Updated: 14 December 2018

This brief explains the changes to VAT rules for higher education starting from 1 August 2019.

• From: HM Revenue & Customs
• Updated: 30 November 2018

This brief explains HMRC's policy on the changes to the VAT exemption of all domestic service charges from 1 November 2018.

• From: HM Revenue & Customs
• Updated: 7 September 2018

This brief clarifies HMRC's policy on the VAT liability of damp proofing products like paints, creams and gels from 1 September 2018.

• From: HM Revenue & Customs
• Updated: 20 July 2018

This brief explains HMRC's policy on goods supplied on approval, and the VAT liability of the delivery charges for these goods.

• From: HM Revenue & Customs
• Updated: 18 June 2018

This Tax Information and Impact Note explains a change to the VAT treatment of gas and electricity.

• From: HM Revenue & Customs
• Updated: 19 March 2014

This Tax Information and Impact Note is about the VAT treatment of refunds made by manufacturers.

• From: HM Revenue & Customs
• Updated: 19 December 2013

This Tax Information and Impact Note is about the use Road Fuel Scale Charges (RFSC) to account for VAT on private use of road fuel purchased by businesses.

• From: HM Revenue & Customs
• Updated: 23 September 2013

This Tax Information and Impact Note is about the changes to the zero rating of VAT for exports from the UK.

• From: HM Revenue & Customs
• Updated: 5 September 2013