Joint VAT Consultative Committee (JVCC)
An HMRC-sponsored forum to exchange views between HMRC and representative organisations relating to the procedures and operations of VAT, and to consider and discuss VAT issues arising from member organisations with the aim of strengthening HMRC鈥檚 understanding of the needs of the business customer/taxpayer.
Membership
| Current Members |
|---|
| Association of Accounting Technicians |
| Association of British Insurers |
| Association of Chartered Certified Accountants |
| Association of International Accountants |
| Association of Tax Technicians |
| British Property Federation |
| British Retail Consortium |
| Charity Tax Group |
| Chartered Accountants Ireland |
| Chartered Institute of Management Accountants |
| Chartered Institute of Public Finance & Accountancy |
| Chartered Institute of Taxation |
| Confederation of British Industry |
| Federation of Small Businesses |
| Finance & Leasing Association |
| Forum of Private Business |
| Institute of Chartered Accountants in England & Wales |
| Institute of Chartered Accountants of Scotland |
| Institute of Directors |
| Investment Association |
| Law Society of England & Wales |
| Law Society of Scotland |
| London & International Insurance Brokers鈥� Association |
| One Hundred Group |
| VAT in Industry Group |
| VAT Practitioners Group |
| UK200 Group |
Terms of reference
1. Objectives
The JVCC to be a forum
To:
- exchange views between HMRC and representative organisations relating to the procedures and operations of VAT, including changes that the HMRC proposes to make
- consider and discuss VAT issues arising from member organisations
with the aim of strengthening HMRC鈥檚 understanding of the needs of the business customer/taxpayer, leading to the improvement of the administration of the tax.
2. Membership
2.1 The Chair will be the Director of Indirect Tax, HMRC.
2.2 The Secretariat will be provided by HMRC.
2.3 The external membership of the聽JVCC聽will comprise of one representative per professional, trade and sector body (see attached list for current member bodies).
2.4 HMRC will field a panel of experts for each meeting, tailored to address the agenda items.
2.5 HM Treasury will be represented.
2.6 The Chair may periodically, as necessary, in consultation with the JVCC members, review the balance and composition of the representation on the Committee to ensure it best meets the goals and objectives of the group.
2.7 Information that is shared with JVCC membership is to be treated as confidential and therefore should not be shared unless HMRC specifies otherwise.
3. JVCC sub-groups and other VAT liaison groups
3.1 As appropriate, the JVCC may establish and remit work to an informal sub-group.
3.2 In addition, there are the following standing liaison groups to which the Committee may wish to refer matters:
- Land and Property Liaison Group
- Finance Liaison Group
- Insurance Liaison Group
3.3 Bi-annual summaries of issues covered at these liaison groups will be provided to the JVCC.
4. Meetings
4.1 Meetings will usually take place four times a year. Any deputies or alternative members should be notified and agreed by the Chair in advance of the meeting.
4.2 The use of AI bots or automated systems to attend meetings is strictly prohibited. All attendees must join the meeting personally. Use of AI to interact, respond, or engage during the meeting, will be considered a breach of these terms of reference, and may result in appropriate actions, including removal from the meeting.
4.3 A draft record of meetings will be issued to聽JVCC聽Members for consideration within one month of each meeting, allowing ten working days thereafter for any responses.
4.4 A final record of meetings, including attendees, will be published on this forum - see below
4.5 Agenda items for forthcoming meetings will be commissioned four weeks in advance, allowing members two weeks to suggest items for inclusion. Any item received after the two weeks may either be dealt with via correspondence under the process set out in section five below or carried forward to the next JVCC meeting.
4.6 The 鈥極ver to you鈥� item on the agenda is an opportunity for external members to take the lead and present their ideas or concerns related to VAT. During this time, members can introduce a specific issue or area within the VAT space that they believe HMRC should consider for improvement or change. The goal is for members to provide a clear proposition or suggestion for HMRC to discuss and evaluate. It鈥檚 an opportunity to influence VAT policies and procedures, highlighting areas where improvement could be made. Members will be asked to provide details of the over to you section prior to the meeting to ensure the appropriate HMRC representation is available for comment. It should be noted that whilst we welcome members鈥� input, it might not always be possible to provide a full response during the meeting.
4.7 Final agendas will be issued one week before the date of a meeting. All pre-reading will be supplied a minimum of two days before the meeting.
4.8 The timing and length of meetings will be flexible, taking account of the agenda and of members views but would generally not exceed 2 hours.
5. Issues raised
5.1 Members may raise generic issues with the Secretariat at any time. Issues relating to transactions or individual taxpayers should be raised through the normal channels.
5.2 The Secretariat will aim to provide a substantive response to those issues within ten working days or advise if a response within this timetable will not be possible.
5.3 The original query and the response will be copied to all JVCC members. Any taxpayer specific information included in the original query will be removed prior to wider circulation.
6. JVCC review
6.1 To ensure that the JVCC continues to be relevant and meets members鈥� needs, the chair will facilitate a review every two years of the functioning of the Committee (to be based primarily on feedback from members and other attendees.) The conclusions of the biennial review will be agreed with JVCC members.
Minutes of the Joint VAT Consultative Committee
Meeting frequency - every 3 months.
Minutes from earlier years are available on The National Archives website:
Minutes of the Land and Property Liaison Group
Minutes from previous years are available on The National Archives website:
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