RCB/10/10 VAT—partial exemption – changes to the de minimis rules

Part V16 Forms and other HMRC material

Part V16 Forms and other HMRC material | Commentary

RCB/10/10 VAT—partial exemption – changes to the de minimis rules

Part V16 Forms and other HMRC material | Commentary

RCB/10/10 VAT—partial exemption – changes to the de minimis rules

Revenue & Customs Brief, Issue 10. 8 March 2010

This Revenue & Customs Brief announces two changes to simplify the partial exemption de minimis rules that take effect from 1 April 2010:

— simplified tests
— annual test

The de minimis limit remains the same but the changes make it easier and less time-consuming for businesses to confirm their de minimis status.

The changes are being made following a consultation on ideas to simplify the partial exemption rules, which confirmed strong support for their implementation. They are optional

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Business Briefs

RCB/11/10 VAT—the decision of the VAT Tribunal in respect of Rank (gaming machines) issued December 2009

RCB/12/10 VAT—provision of health professionals, nursing auxiliaries, care assistants and support workers by employment businesses – clarification of policy

RCB/26/10 VAT—changes to the application of the zero rate to new buildings intended to be used for a relevant charitable purpose

RCB/32/10 VAT—changes to the application of the zero rate to new buildings used for a relevant charitable or residential purpose

RCB/33/10 VAT—changes to the exclusion of the option to tax on supplies of buildings to be used solely for a relevant residential or relevant charitable purpose

RCB/10/10 VAT—partial exemption – changes to the de minimis rules

Part V16 Forms and other HMRC material

RCB/10/10 VAT—partial exemption – changes to the de minimis rules

RCB/10/10 VAT—partial exemption – changes to the de minimis rules

Business Briefs

RCB/11/10 VAT—the decision of the VAT Tribunal in respect of Rank (gaming machines) issued December 2009

RCB/12/10 VAT—provision of health professionals, nursing auxiliaries, care assistants and support workers by employment businesses – clarification of policy

RCB/13/10 VAT—place of supply of freight transport and associated services – used and enjoyed outside the EU

RCB/15/10 VAT—changes to treatment of sports-related services following ECJ judgment in Canterbury Hockey Club

RCB/19/10 VAT—postal services–claims for input tax

RCB/20/10 VAT—zero-rating – changes to zero-rate on caravans

RCB/21/10 Tour Operators' Margin Scheme and the treatment of “hotel billback” transactions

RCB/25/10 VAT— pay-per-click charity advertisements

RCB/26/10 VAT—changes to the application of the zero rate to new buildings intended to be used for a relevant charitable purpose

RCB/28/10 VAT—liability of non-compliance carbon credits and carbon offsetting services

RCB/29/10 VAT—DIY Housebuilders and Converters VAT Refund Scheme – treatment of holiday homes

RCB/30/10 New penalty for failure to notify

RCB/31/10 HMRC position following the Court of Appeal Judgment in Insurancewide and Trader Media Group

RCB/32/10 VAT—changes to the application of the zero rate to new buildings used for a relevant charitable or residential purpose

RCB/33/10 VAT—changes to the exclusion of the option to tax on supplies of buildings to be used solely for a relevant residential or relevant charitable purpose

RCB/35/10 VAT—proposed reverse charge accounting for businesses trading in emissions allowances

RCB/37/10 VAT—leisure trusts providing all inclusive membership schemes

RCB/40/10 VAT—supplies of nurses, nursing auxiliaries and care assistants by state regulated agencies

RCB/43/10 VAT — “Italian Republic” claims for overpaid VAT – partial exemption implications of the ECJ decision in Nordania Finans

RCB/44/10 VAT — change in the tax treatment of business entertainment of overseas customers

RCB/10/10 VAT—partial exemption – changes to the de minimis rules

Part V16 Forms and other HMRC material

RCB/10/10 VAT—partial exemption – changes to the de minimis rules

RCB/10/10 VAT—partial exemption – changes to the de minimis rules

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