Commentary

BB/6B/00 Debt enforcement services provided by Under Sheriffs and Sheriffs' Officers

Part V16 Forms and other HMRC material

BB/6B/00 Debt enforcement services provided by Under Sheriffs and Sheriffs' Officers

BB/6B/00 Debt enforcement services provided by Under Sheriffs and Sheriffs' Officers

Business Brief, Issue 6. 11 April 2000

This business brief explains changes with effect from 1 April 2000 to the VAT treatment of services provided by Under Sheriffs and Sheriffs' Officers in enforcing judgment debts.

Background

Customs previously regarded services provided by Under Sheriffs and Sheriffs' Officers in enforcing High Court judgment debts and those of the County Court transferred to the High Court for enforcement as supplies to the High Sheriffs. As the High Sheriffs are not in business for VAT purposes, the tax on these services was not recoverable by

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