RCB/14/20 Changes to the methods used by opticians and sellers of hearing aids to account for VAT on their suppliesRevenue & Customs Brief, Issue 14. 23 September 20201 Purpose of this briefThis 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 briefVAT-registered opticians who dispense spectacles or contact lenses to their customers and VAT-registered sellers of hearing aids.3 BackgroundOpticians that dispense spectacles or contact lenses to their customers make two supplies for
Revenue & Customs Brief, Issue 14. 23 September 2020
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.
VAT-registered opticians who dispense spectacles or contact lenses to their customers and VAT-registered sellers of hearing aids.
Opticians that dispense spectacles or contact lenses to their customers make two supplies for
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