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HM Revenue and Customs Brief 27/12


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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 revenue.

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 information sheets?

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
3rd Floor
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.

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Article Published/Sorted/Amended on Scopulus 2012-09-07 09:07:50 in Tax Articles

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