25 August 2026| CATEGORIES: Uncategorised| TAGS:
HMRC has now confirmed its revised position on the VAT treatment of supplies of locum doctors in Revenue & Customs Brief 6 (2026). The revised position potentially creates a significant VAT recovery opportunity for businesses that have previously charged VAT on supplies of qualifying locum doctors. The Brief provides greater certainty on which supplies may qualify for exemption, although businesses will still need to consider carefully the precise nature of the services supplied and the wider VAT consequences of changing their treatment.
28 April 2023| CATEGORIES: Exports, Uncategorised, VAT, zero rate| TAGS: Exports, HMRC, New guidance, zero rate
HMRC have recently updated guidance in Notice 703 to clarify what is considered to be satisfactory evidence to zero rate exports. Businesses that export goods should review the guidance to ensure their record keeping meets these standards.
13 January 2023| CATEGORIES: Uncategorised| TAGS:
HMRC has advised that from 1 February 2023, it will no longer issue VAT option to tax (OTT) notification receipt letters, nor provide confirmation that an OTT is in place – outside specific circumstances. OTT Notification by e-mail When notifying HMRC of an OTT of land or property by e-mail, HMRC request that the subject line …
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