VAT briefs recently issued

Jan 14, 2019

HMRC has recently issued a number of VAT briefs. More details are available in each of the Briefs.

  • Brief 6 (2018) explains HMRC's policy on the changes to the VAT exemption of all domestic service charges from 1 November 2018.
  • Brief 7 (2018) explains HMRC’s policy on the VAT accounting treatment of promotions where payments are said to be made by motor dealers to finance companies on behalf of the end customer. These are often referred to as dealer deposit contributions in the motor retail trade.
  • Brief 8 (2018) set out HMRC’s position following the decision of the First-tier Tribunal in Phoenix Foods Ltd v HMRC. The issue in this case was whether bicarbonate of soda sold in small tubs to supermarkets qualified as zero-rated food or was subject to the standard rate of VAT.
  • Brief 9 (2018) clarifies HMRC’s policy on the VAT liability of damp-proofing products like paints, creams and gels, which are typically applied to the exterior walls of houses to prevent damp.
  • Brief 10 (2018) explains a further change to HMRC’s policy on the test for directly necessary services which enables a cost share group  to ignore certain non-qualifying supplies for cost share exemption (CSE) services.
  • Brief 11 (2018) explains the changes to VAT rules for higher education starting from 1 August 2019.
  • Brief 12 (2018) explains the changes made to HMRC’s operational procedures when verifying claims for VAT refunds submitted by non-EU businesses. These operational changes will be applied to all claims for the prescribed year 2017/2018 and for future years.
  • Brief 13 (2018) explains HMRC’s new policy on VAT and payments for unfulfilled supplies, which applies from 1 March 2019.