24 September 2026| CATEGORIES: domestic electricity, VAT rates, zero rate| TAGS: domestic electricity, energy suppliers, HMRC, VAT rate cut, zero rate
A temporary zero rate of VAT will apply to qualifying supplies of electricity from 1 October 2026 to 31 March 2027. With the zero rate due to take effect on 1 October 2026, affected businesses have a short period in which to complete their implementation work. Changes to VAT rates can create practical challenges, particularly where businesses need to distinguish between supplies made before and after the effective date.
9 December 2025| CATEGORIES: B2B, e-invoicing, UK| TAGS: digital transformation, e-invoicing, HMRC
The government announced in the Autumn Budget 2025 that e-invoicing will become mandatory for all VAT invoices from April 2029. This represents a major shift in how UK businesses issue, receive and process invoices. Businesses should start preparing now.
2 May 2025| CATEGORIES: Compliance checks, HMRC guidance, Interactive tool| TAGS: HMRC, Interactive guidance
HMRC has launched a new free online Interactive Compliance Guidance tool to help businesses and individuals understand HMRC compliance checks. It brings together existing compliance guidance and videos in one place, making it easier to find and navigate the appropriate information.
25 April 2025| CATEGORIES: Care sector, HMRC guidance, tax avoidance, VAT grouping| TAGS: HMRC, tax avoidance, VAT grouping
HMRC is to crackdown on particular VAT grouping structures they consider to be a form of tax avoidance in the care sector. Care providers operating VAT grouping arrangements should carefully review their current VAT accounting practices and seek tax advice where necessary.
20 March 2025| CATEGORIES: digitalisation, e-invoicing, HMRC, HMRC consultation, tax compliance| TAGS: AI, consultations, customs simplifications, e-invoicing, HMRC
At an event marking the twentieth anniversary of the establishment of HMRC, Exchequer Secretary to the Treasury, James Murray MP, delivered a speech reflecting on the past 20 years and highlighting plans for the future of the tax authority.
24 September 2024| CATEGORIES: e-invoicing, HMRC consultation| TAGS: e-invoicing, HMRC, UK
The Chancellor Rachel Reeves has outlined a package of reforms to improve the UK’s tax system. HMRC are to launch a consultation on electronic invoicing (e-invoicing) to promote its wider use across UK businesses and government departments. Additional HMRC compliance staff are being recruited to help close the tax gap
21 August 2024| CATEGORIES: VAT legislation, VAT OSS| TAGS: HMRC, OSS, VAT
HMRC has updated the VAT One Stop Shop (OSS) and Import One Stop Shop (IOSS) section in its Manual on VAT Tertiary Legislation. The update includes a new section to let OSS registered businesses know how and when to notify HMRC if they no longer make eligible supplies under the scheme.
10 July 2024| CATEGORIES: HMRC, Online VAT tool, VAT registration| TAGS: HMRC, Online tool, VAT registration estimator
HM Revenue and Customs (HMRC) has launched a digital tool to help businesses estimate what registering for VAT may mean for them. The VAT Registration Estimator has been developed after feedback from small businesses suggested an online tool would be helpful to show when their turnover could require businesses to register for VAT and its effect on profits.
10 April 2024| CATEGORIES: HMRC guidance, Non-established taxable persons, UK, VAT registration| TAGS: HMRC, NETP, VAT, VAT registration
HMRC have amended VAT registration information relating to non-established taxable persons (NETPs) in VAT Notice 700/1. An NETP is any person who does not have a UK establishment. The rules regarding VAT registration can be complex, especially for overseas sellers of goods via an online marketplace.
6 March 2024| CATEGORIES: customer service, HMRC| TAGS: customer service, HMRC, PAC report
A Public Accounts Committee (PAC) report into HMRC performance in 2022-23 has concluded that the level of customer service at HMRC “has reached an all-time low”. The Committee received an unprecedented number of written submissions about HMRC’s performance, demonstrating the extent of taxpayers’ dissatisfaction over the quality of services and the impact on businesses.
