HM Revenue and Customs Brief 27/12
Submit Articles Back to Articles
VAT: Addressing borderline anomalies - guidance
What is this about?
This brief announces publication of guidance covering the
changes to address VAT borderline anomalies announced at Budget
2012. The changes take effect from 1 October 2012 (apart from
caravans which takes effect from 6 April 2013).
The guidance takes the form of 7 information sheets covering
each of the following areas:
Who needs to read it?
Businesses that make supplies in the areas outlined above,
and their advisers.
The Government announced at Budget 2012 that it was making a
number of changes to address certain anomalies in the VAT system, to
increase certainty for businesses, reduce compliance costs and to raise
What is being published?
Information sheets are being published to explain how each of
the changes will work. These will be incorporated into HMRC’s
books of guidance as soon as possible.
What if I have comments or suggestions about these
If you have comments or suggestions that you think will help
to improve the content of this guidance please write to:
VAT Projects Team
HM Revenue & Customs
100 Parliament Street
Please note that this address is not for enquiries.
If you have a question about the changes which is not covered in the
information sheets please contact the VAT helpline on 0845 010 9000.
About the Author
© Crown Copyright 2012.
A licence is needed to reproduce this article and has been republished
for educational / informational purposes only. Article reproduced by
permission of HM Revenue & Customs.
Follow us @Scopulus_News
Article Published/Sorted/Amended on Scopulus 2012-09-07 09:07:50 in Tax Articles