tag:www.gov.uk,2005:/search/policy-papers-and-consultations Policy papers and consultations 2025-06-16T15:52:46+01:00 HM Government tag:www.gov.uk,2005:/government/publications/direction-under-regulation-254aa-of-the-value-added-tax-regulations-1995-si-19952518 2025-06-16T15:52:46+01:00 Direction under regulation 25(4AA) of the Value Added Tax Regulations 1995 (SI 1995/2518) Direction to extend the deadline for submitting a final VAT return. tag:www.gov.uk,2005:/government/publications/revenue-and-customs-brief-3-2025-vat-treatment-of-income-received-from-charity-fundraising-events 2025-06-13T11:20:12+01:00 Revenue and Customs Brief 3 (2025): VAT treatment of income received from charity fundraising events This brief provides information about the VAT treatment update for supplies by charities and qualifying bodies related to fundraising events, following the Upper Tribunal decision in January 2025. tag:www.gov.uk,2005:/government/publications/amendment-to-the-value-added-tax-regulations-2025 2025-05-14T15:06:19+01:00 Amendment to the Value Added Tax Regulations 2025 This tax and information note is about legislation that allows HMRC to give a business more time to submit its final VAT return. tag:www.gov.uk,2005:/government/publications/summary-of-tax-update-spring-2025-simplification-administration-and-reform 2025-04-28T00:00:00+01:00 Summary of tax update spring 2025: simplification, administration and reform A summary of consultations, calls for evidence, announcements and other documents published as part of continuous administration and maintenance of the tax system. tag:www.gov.uk,2005:/government/publications/revenue-and-customs-brief-2-2025-the-use-of-vat-grouping-within-the-care-industry 2025-04-24T14:00:03+01:00 Revenue and Customs Brief 2 (2025): the use of VAT grouping within the care industry This brief provides information about the treatment of state-regulated care providers that form a VAT group with non-state-regulated providers of welfare services. 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 Direction under regulation 2(2) of the Delivery of Tax Information through Software (Ancillary Metadata) Regulations 2019 (S.I. 2019/360) 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 Increasing VAT and other taxes late payment penalties percentage rate relating to penalty reform 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 Revenue and Customs Brief 3 (2024): VAT on cladding remediation work 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 VAT on private school fees 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 The Value Added Tax (Refund of Tax to the East Midlands Combined County Authority) Order 2024 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 The Value Added Tax (Refund of Tax to the Health Services Safety Investigations Body) Order 2024 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 Soft Drinks Industry Levy review 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 The Value Added Tax (Caravans) Order 2024 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 Draft regulations: amendments to the VAT (Refund of Tax to Museums and Galleries) Order 2001 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 The Value Added Tax (Refund of Tax to Museums and Galleries) (Amendment) Order 2024 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 Revenue and Customs Brief 7 (2024): VAT Treatment of Voluntary Carbon Credits 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 Revenue and Customs Brief 5 (2024): Tour Operators’ Margin Scheme for business to business (B2B) wholesale supplies 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 Revenue and Customs Brief 4 (2024): Interpretation of VAT and excise law from 1 January 2024 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 VAT: increasing the registration and deregistration thresholds 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 Interest harmonisation and penalties for late submission and late payment of tax This tax information and impact note is about reform of tax penalties and HMRC interest harmonisation.