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This brief provides an update on the VAT treatment of the supply of temporary medical staff (locum doctors).
An updated Revenue and Customs Brief has been published on this subject.…
This brief provides an update on the VAT treatment of past and present supplies of registered locum doctors.
Purpose of the brief This brief provides an update on HMRC’s position on…
This measure introduces new VAT accounting rules for supplies made under a statutory Deposit Return Scheme (DRS).
Who is likely to be affected Businesses that supply drinks products that…
1 Deposit schemes (1) VATA 1994 is amended as follows. (2) In Part 3…
This tax information and impact note is for VAT registered businesses that incur VAT on capital expenditure.
A proposal to extend current online marketplace VAT liability rules to sales on OMPs by UK based businesses, when their goods are in the UK at the point of sale.
First published during the 2024 to 2026 Starmer Labour government
Consultation on introducing a new VAT zero rate for land intended for the construction of social housing across the UK.
The Government is seeking views on requiring VAT and PAYE payments to be made by Direct Debit.
This tax information and impact note explains a temporary reduced rate of VAT for children's meals, tickets and family attractions.
This brief explains a temporary reduced rate of VAT for children's meals, tickets and family attractions that will apply from 25 June 2026 to 1 September 2026.
This brief explains HMRC’s position on the VAT treatment of electricity supplied at public electric vehicle charge points following a First-tier Tribunal decision.
This brief explains HMRC’s response to the Court of Appeal ruling on the VAT treatment of public funding received by further education institutions.
This tax information and impact note is about the Value Added Tax (Refund of Tax to Great British Nuclear) Order 2026.
Screening Equality Impact Assessment for the VAT Import One Stop Shop scheme for an intermediary.
This brief confirms that the Extra Statutory Concession described in paragraph 3.7 of Notice 48 is no longer needed.
This tax information and impact note is about a change in VAT law which excludes suppliers of private hire and taxi journeys from using the Tour Operators’ Margin Scheme.
This tax information and impact note is about changes to VAT and Insurance Premium Tax reliefs on motor vehicle leases under qualifying schemes for disabled users.
This brief explains HMRC's revised position on the VAT treatment of overseas establishments of businesses which are VAT grouped in the UK.
This brief explains how to account for VAT as a private hire vehicle operator, a taxi operator, or business re-selling such supplies.
This tax information and impact note is about adding Combined County Authorities to the list of bodies eligible for refunds of VAT under section 33 of the VAT Act 1994.
This tax information and impact note is about a new relief for eligible goods donated by businesses to charities.
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