Policy papers and consultations

This brief explains the VAT treatment of voluntary carbon credits from 1 September 2024, including the voluntary carbon credits that will be in the scope of the Terminal Markets Order.

• From: HM Revenue & Customs
• Updated: 9 May 2024

• Revenue and Customs Brief — VAT treatment of voluntary carbon credits

  Purpose of this Brief This brief explains: the VAT treatment of voluntary…

This brief explains that businesses can choose if they want to apply the Tour Operator’s Margin Scheme (TOMS) to business to business wholesale supplies.

• From: HM Revenue & Customs
• Updated: 18 April 2024

• Tour Operators’ Margin Scheme for business to business (B2B) wholesale supplies

  Purpose of this brief This brief clarifies HMRC’s technical position on…

This brief explains how VAT and excise legislation should be interpreted from 1 January 2024.

• From: HM Revenue & Customs
• Updated: 15 April 2024

• Interpretation of VAT and excise law from 1 January 2024

  Purpose of this brief This brief explains how VAT and excise legislation…

This consultation sets out draft legislation for the Value Added Tax (Refund of Tax to Museums and Galleries) (Amendment) Order 2024.

• From: HM Revenue & Customs
• Updated: 25 March 2024

The direction specifies the fraud header information that Making Tax Digital for VAT software will need to collect and deliver to HMRC along with tax information.

• From: HM Revenue & Customs
• Updated: 14 March 2024

This tax information and impact note is about the rise to the thresholds at which businesses must register or deregister for VAT, from April 2024.

• From: HM Revenue & Customs
• Updated: 7 March 2024

This tax information and impact note is about reform of tax penalties and HMRC interest harmonisation.

• From: HM Revenue & Customs
• Updated: 6 March 2024

This tax information impact note gives the power to request additional evidential documentation to verify a DIY housebuilders claim.

• From: HM Revenue & Customs
• Updated: 6 March 2024

This brief explains the VAT liability of the live streaming of funeral, burial or cremation services.

• From: HM Revenue & Customs
• Updated: 29 February 2024

This tax information and impact note is about additional buildings and technologies that will benefit from VAT relief for the installation of energy-saving materials.

• From: HM Revenue & Customs
• Updated: 11 January 2024

The government is publishing a technical consultation on proposed reform of the VAT rules on fund management to improve legal clarity and certainty.

• From: HM Treasury
• Updated: 14 December 2023

For this call for evidence, we welcome views on potential areas to reform the VAT energy saving materials relief.

• From: HM Revenue & Customs
• Updated: 11 December 2023

The current zero-rate relief for VAT on Women’s Sanitary Products will be extended to include reusable period underwear

• From: HM Revenue & Customs
• Updated: 8 December 2023

Directions for individuals using HMRC online services to claim a VAT refund for DIY housebuilding.

• From: HM Revenue & Customs
• Updated: 1 December 2023

Find out about the new late payment penalties and interest charges.

• From: HM Revenue & Customs
• Updated: 17 November 2023

Find out about the new points-based late submission penalties.

• From: HM Revenue & Customs
• Updated: 17 November 2023

This tax information and impact note is about providing the option to submit DIY housebuilders VAT refund claims digitally and extending the time limit for these claims.

• From: HM Revenue & Customs
• Updated: 13 November 2023

This measure clarifies how VAT and excise law should be interpreted in the light of changes made by the Retained EU Law (Revocation and Reform) Act 2023 (REUL Act).

• From: HM Revenue & Customs
• Updated: 20 October 2023

This brief sets out a change to the VAT treatment of drugs and medicines supplied under patient group directions.

• From: HM Revenue & Customs
• Updated: 9 October 2023

This tax information and impact note explains the VAT zero rate on drugs, medicines and aids for disabled people to include the supply of drugs and medicines supplied under a patient group direction.

• From: HM Revenue & Customs
• Updated: 18 September 2023