Commentary

RCB/14/20 Changes to the methods used by opticians and sellers of hearing aids to account for VAT on their supplies

Part V16 Forms and other HMRC material

RCB/14/20 Changes to the methods used by opticians and sellers of hearing aids to account for VAT on their supplies

RCB/14/20 Changes to the methods used by opticians and sellers of hearing aids to account for VAT on their supplies

Revenue & Customs Brief, Issue 14. 23 September 2020

1 Purpose of this brief

This brief tells you about simplifications to the processes used by opticians and dispensers of hearing aids to account for VAT on their supplies. The changes will take effect from 1 October 2020.

2 Who should read this brief

VAT-registered opticians who dispense spectacles or contact lenses to their customers and VAT-registered sellers of hearing aids.

3 Background

Opticians that dispense spectacles or contact lenses to their customers make two supplies for

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