VAT-registered businesses that owe less than £20,000 of VAT can now set up a time-to-pay plan online. Certain businesses are not eligible to set up a VAT payment plan online. This includes businesses that use the VAT cash accounting or annual accounting schemes, and businesses that make VAT payments on account.
HMRC have published RCB 6 (2023) which provides an update on the VAT treatment of digital publications following the Supreme Court judgment in the News Corp UK & Ireland Ltd case. HMRC is writing to organisations that submitted claims for overpaid VAT based on the earlier Upper Tribunal decision to establish whether they intended to proceed with their appeals given the Supreme Court decision.