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Blog: VAT

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VAT changes on temporary medical staff

VAT on Temporary Medical Staff: What Revenue and Customs Brief 9 (2025) Means for Healthcare Providers Recent guidance from HM Revenue & Customs has clarified the VAT treatment of the supply of temporary medical staff through agencies and other intermediaries. The update also confirms the continued availability of the VAT exemption for qualifying medical care,

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Latest deadline for Making Tax Digital for VAT comes into force

A major change in the way VAT is reported comes into force from April. Every small business that charges VAT will have to file accounts through the HM Revenue & Customs (HMRC) Making Tax Digital (MTD) system. All VAT-registered businesses must use MTD for VAT for their first VAT return starting on or after 1

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New guidance to help businesses navigate VAT second-hand margin scheme

New guidance will help businesses navigate the VAT second-hand margin scheme, HM Revenue & Customs (HMRC) has said. The tax authority replaced VAT notices 718, 718/1, and 718/2 with 12 new guides earlier this month. VAT margin schemes tax the difference between what you paid for an item and what you sold it for, rather

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Construction Self-Supply Charge: HMRC Revises Meaning of “Entire Interest” Following Defeat in Supreme Court

HM Revenue & Customs (HMRC) has amended its meaning of “entire interest” in the VAT treatment of the construction self-supply charge following a landmark Supreme Court ruling. If you supply building and construction services, here’s what you need to know. What is the self-supply charge? According to the Institute of Chartered Accountants in England and

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EU VAT One-Stop-Shop to launch in July 2021

The European Commission, in response to the challenges created by the Coronavirus pandemic, has decided to postpone its new European VAT rules for business-to-consumer (B2C) transactions until 1 July 2021. These new rules are part of the EU’s new e-commerce package and will look to introduce a VAT One-Stop-Shop (OSS) for B2C sales. Originally due

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The VAT Reverse Charge for the Construction Industry Scheme – Are you ready?

From 1 March 2021, businesses within the Construction Industry Scheme (CIS) must record, report and pay VAT under the new VAT domestic reverse charge rules. This change affects both contractors and subcontractors and the supply of certain kinds of construction services in the UK. Under the new rules, VAT registered subcontractors who provide a service

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An Introduction to VAT

VAT is a tax chargeable on taxable supplies made in the UK by taxable persons. Credit is given for tax paid to other businesses and the net balance is payable or reclaimable – normally on a quarterly basis. Taxable persons A taxable person is defined as one of the following carrying on a business: A

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