tag:www.gov.uk,2005:/search/policy-papers-and-consultations 2025-04-16T13:51:12+01:00 HM Government tag:www.gov.uk,2005:/government/publications/direction-under-regulation-22-of-the-delivery-of-tax-information-through-software-ancillary-metadata-regulations-2019-si-2019360 2025-04-16T13:51:12+01:00

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.

tag:www.gov.uk,2005:/government/publications/increasing-vat-and-other-taxes-late-payment-penalties-percentage-rate-relating-to-penalty-reform 2025-04-01T09:53:59+01:00

This tax information and impact note is about increasing late payment penalties for VAT and those in Income Tax Self Assessment (ITSA) who are part of the trial or voluntary cohort for Making Tax Digital (MTD).

tag:www.gov.uk,2005:/government/publications/revenue-and-customs-brief-3-2024-vat-on-cladding-remediation-work 2024-12-17T00:00:00+00:00

This brief clarifies HMRC’s policy on the deduction of VAT incurred on cladding remediation works which are carried out on existing residential buildings.

tag:www.gov.uk,2005:/government/publications/vat-on-private-school-fees 2024-11-15T10:08:52+00:00

This measure outlines the expected impact of applying VAT to private school fees.

tag:www.gov.uk,2005:/government/publications/the-value-added-tax-refund-of-tax-to-the-east-midlands-combined-county-authority-order-2024 2024-11-12T14:13:13+00:00

This tax information and impact note is about the East Midlands Combined County Authority being able to claim refunds of VAT.

tag:www.gov.uk,2005:/government/publications/the-value-added-tax-refund-of-tax-to-the-health-services-safety-investigations-body-order-2024 2024-11-12T14:12:16+00:00

This tax information and impact note is about the Health Services Safety Investigations Body being able to claim refunds of VAT.

tag:www.gov.uk,2005:/government/publications/soft-drinks-industry-levy-review 2024-10-30T00:00:00+00:00

The government is reviewing the Soft Drinks Industry Levy’s sugar content thresholds and the exemptions for milk-based and milk substitute drinks.

tag:www.gov.uk,2005:/government/publications/the-value-added-tax-caravans-order-2024 2024-09-09T12:35:34+01:00

This tax information and impact note is about the changes to the Value Added Tax Act 1994 to extend the zero rate of VAT to caravans manufactured to the 2023 version of standard 3632.

tag:www.gov.uk,2005:/government/consultations/draft-regulations-amendments-to-the-vat-refund-of-tax-to-museums-and-galleries-order-2001 2024-05-31T10:32:07+01:00

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

tag:www.gov.uk,2005:/government/publications/the-value-added-tax-refund-of-tax-to-museums-and-galleries-amendment-order-2024 2024-05-30T10:34:15+01:00

This tax information and impact note is about changes to the Value Added Tax (Refund of Tax to Museums and Galleries) Order 2001 following the latest round of applications.

tag:www.gov.uk,2005:/government/publications/revenue-and-customs-brief-7-2024-vat-treatment-of-voluntary-carbon-credits 2024-05-09T14:00:00+01:00

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.

tag:www.gov.uk,2005:/government/publications/revenue-and-customs-brief-5-2024-tour-operators-margin-scheme-for-business-to-business-b2b-wholesale-supplies 2024-04-18T08:59:09+01:00

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.

tag:www.gov.uk,2005:/government/publications/revenue-and-customs-brief-4-2024-interpretation-of-vat-and-excise-law-from-1-january-2024 2024-04-15T10:42:54+01:00

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

tag:www.gov.uk,2005:/government/publications/vat-increasing-the-registration-and-deregistration-thresholds 2024-03-07T14:00:04+00:00

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.

tag:www.gov.uk,2005:/government/publications/interest-harmonisation-and-penalties-for-late-submission-and-late-payment-of-tax 2024-03-06T16:12:17+00:00

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

tag:www.gov.uk,2005:/government/publications/vat-diy-housebuilders-scheme-request-for-evidence 2024-03-06T13:45:20+00:00

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

tag:www.gov.uk,2005:/government/publications/revenue-and-customs-brief-1-2024-live-web-streaming-of-funeral-services 2024-02-29T12:00:03+00:00

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

tag:www.gov.uk,2005:/government/publications/vat-energy-saving-materials-relief 2024-01-11T00:00:00+00:00

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.

tag:www.gov.uk,2005:/government/consultations/vat-treatment-of-fund-management-consultation 2023-12-14T10:00:00+00:00

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

tag:www.gov.uk,2005:/government/consultations/vat-energy-saving-materials-relief-improving-energy-efficiency-and-reducing-carbon-emissions 2023-12-11T09:36:52+00:00

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