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Collection REVENUE AND CUSTOMS BRIEFS Find Revenue and Customs Briefs published from 1 January 2017. Get emails about this page CONTENTS * Revenue and Customs Briefs 2025 * Revenue and

Customs Briefs 2024 * Revenue and Customs Briefs 2023 * Revenue and Customs Briefs 2022 * Revenue and Customs Briefs 2021 * Revenue and Customs Briefs 2020 * Revenue and Customs Briefs 2019

* Revenue and Customs Briefs 2018 * Revenue and Customs Briefs 2017 Revenue and Customs Briefs are bulletins announcing changes in policy or setting out the legal background to an issue.

They generally have a short lifespan, as announced changes are incorporated into permanent guidance and the brief is then removed. You can find Revenue and Customs Briefs published in 2017

and earlier years on the National Archive website. REVENUE AND CUSTOMS BRIEFS 2025 * Revenue and Customs Brief 2 (2025): the use of VAT grouping within the care industry * 24 April 2025 *

Policy paper * Revenue and Customs Brief 1 (2025): Ending the Alcohol Duty Stamp Scheme * 17 February 2025 * Policy paper REVENUE AND CUSTOMS BRIEFS 2024 * Revenue and Customs Brief 7

(2024): VAT Treatment of Voluntary Carbon Credits * 9 May 2024 * Policy paper * Revenue and Customs Brief 5 (2024): Tour Operators’ Margin Scheme for business to business (B2B) wholesale

supplies * 18 April 2024 * Policy paper * Revenue and Customs Brief 4 (2024): Interpretation of VAT and excise law from 1 January 2024 * 15 April 2024 * Policy paper * Revenue and Customs

Brief 3 (2024): VAT on cladding remediation work * 17 December 2024 * Policy paper * Revenue and Customs Brief 1 (2024): Live web streaming of funeral services * 29 February 2024 * Policy

paper REVENUE AND CUSTOMS BRIEFS 2023 * Revenue and Customs Brief 7 (2023): change to the VAT treatment of drugs and medicines supplied under patient group directions * 9 October 2023 *

Policy paper * Revenue and Customs Brief 6 (2023): VAT liability of digital publications — Supreme Court decision in News Corp and Ireland Ltd * 8 June 2023 * Policy paper * Revenue and

Customs Brief 5 (2023): change to the VAT treatment of medical services carried out by non-registered staff directly supervised by pharmacists * 2 May 2023 * Policy paper * Revenue and

Customs Brief 4 (2023): change to the valuation rate of interest used for discounted gift schemes * 17 April 2023 * Policy paper * Revenue and Customs Brief 3 (2023): changes to VAT

treatment of local authority leisure services * 3 March 2023 * Policy paper * Revenue and Customs Brief 1 (2023): changes in processing option to tax forms by the option to tax national unit

* 13 January 2023 * Policy paper REVENUE AND CUSTOMS BRIEFS 2022 * Revenue and Customs Brief 10 (2022): VAT — business and non-business activities * 1 June 2022 * Policy paper * Revenue and

Customs Brief 7 (2022): claiming a repayment of overpaid import VAT on the importation of dental prostheses into the UK * 1 April 2022 * Policy paper * Revenue and Customs Brief 6 (2022):

Lennartz mechanism and VAT accounting * 10 March 2022 * Policy paper * Revenue and Customs Brief 5 (2022): revised guidance on dealing with VAT grouping registration * 2 March 2022 * Policy

paper * Revenue and Customs Brief 4 (2022): end-customer claim refunds of VAT wrongly charged * 1 March 2022 * Policy paper * Revenue and Customs Brief 3 (2022): postponed VAT accounting and

businesses registered under the Flat Rate Scheme * 17 February 2022 * Policy paper * Revenue and Customs Brief 2 (2022): VAT early termination fees and compensation payments * 7 February

2022 * Policy paper * Revenue and Customs Brief 1 (2022): reviewing how to claim VAT when charging electric vehicles for business purposes * 6 January 2022 * Policy paper REVENUE AND CUSTOMS

BRIEFS 2021 * Revenue and Customs Brief 14 (2021): Changes to the VAT treatment of importations of dental prostheses into the United Kingdom * 28 October 2021 * Policy paper * Revenue and

Customs Brief 13 (2021): Change in the VAT treatment of the construction self-supply charge * 6 October 2021 * Policy paper * Revenue and Customs Brief 12 (2021): VAT treatment of gaming

machines from 6 December 2005 to 31 January 2013 * 11 April 2023 * Policy paper * Revenue and Customs Brief 10 (2021): repayment of VAT to overseas businesses not established in the EU and

not VAT registered in the UK * 1 July 2021 * Policy paper * Revenue and Customs Brief 9 (2021): VAT liability of daycare services supplied by private bodies in England and Wales * 11 June

2021 * Policy paper * Revenue and Customs Brief 8 (2021): VAT treatment of public funds received by further education institutions * 26 May 2021 * Policy paper * Revenue and Customs Brief 2

(2021): temporary reduced rate of VAT for hospitality, holiday accommodation and attractions * 3 March 2021 * Policy paper REVENUE AND CUSTOMS BRIEFS 2020 * Revenue and Customs Brief 21

(2020): withdrawal of the VAT Retail Export Scheme and the tax-free shopping concession * 11 December 2020 * Policy paper * Revenue and Customs Brief 19 (2020) VAT- repeal of the VAT

(Treatment of Transactions) Order 1992 * 30 November 2020 * Policy paper * Revenue and Customs Brief 18 (2020): VAT liability of school holiday clubs First-tier Tribunal decision * 17

November 2020 * Policy paper * Revenue and Customs Brief 14 (2020): changes to the methods used by opticians and sellers of hearing aids to account for VAT on their supplies * 23 September

2020 * Policy paper * Revenue and Customs Brief 12 (2020): VAT early termination fees and compensation payments * 25 January 2021 * Policy paper * Revenue and Customs Brief 11 (2020): VAT

and Stamp Duty Land Tax when existing leases between landlords and tenants are varied * 29 July 2020 * Policy paper * Revenue and Customs Brief 10 (2020): temporary reduced rate of VAT for

hospitality, holiday accommodation and attractions * 9 July 2020 * Policy paper * Revenue and Customs Brief 9 (2020): delayed VAT repayments to overseas businesses * 22 June 2020 * Policy

paper * Revenue and Customs Brief 6 (2020): VAT treatment of property search fees charged by solicitors and conveyancers * 5 June 2020 * Policy paper * Revenue and Customs Brief 5 (2020):

VAT treatment on fixed odds betting terminals and gaming machines * 26 June 2020 * Policy paper * Revenue and Customs Brief 4 (2020): temporary VAT zero rating of personal protective

equipment (PPE) * 3 July 2020 * Policy paper REVENUE AND CUSTOMS BRIEFS 2019 * Revenue and Customs Brief 9 (2019): VAT Tour Operators Margin Scheme and retained payments and deposits * 6

September 2019 * Policy paper * Revenue and Customs Brief 6 (2019): changes in accounting for VAT after prices are altered * 17 July 2019 * Policy paper * Revenue and Customs Brief 4 (2019):

VAT - domestic reverse charge for businesses trading in renewable energy certificates * 13 June 2019 * Policy paper * Revenue and Customs Brief 1 (2019): Change to the VAT treatment of

personal contract purchases * 27 February 2019 * Policy paper REVENUE AND CUSTOMS BRIEFS 2018 * Revenue and Customs Brief 13 (2018): change to the VAT treatment of retained payments and

deposits * 14 December 2018 * Policy paper * Revenue and Customs Brief 9 (2018): VAT - damp proofing products * 20 July 2018 * Policy paper * Revenue and Customs Brief 7 (2018): VAT - motor

dealer deposit contributions * 17 July 2018 * Policy paper * Revenue and Customs Brief 6 (2018): VAT exemption for all domestic service charges * 7 September 2018 * Policy paper * Revenue

and Customs Brief 5 (2018): VAT liability on goods supplied on approval * 18 June 2018 * Policy paper * Revenue and Customs Brief 4 (2018): aligning time limits for VAT refund schemes * 25

June 2018 * Guidance REVENUE AND CUSTOMS BRIEFS 2017 * Revenue and Customs Brief 5 (2017): final judgment in Littlewoods * 8 December 2017 * Guidance * Revenue and Customs Brief 1 (2017):

VAT - historical bad debt relief claims * 28 March 2017 * Policy paper Contents