Commentary

RCB/36/11 VAT—further guidance on the treatment of supplies made by employers under salary sacrifice arrangements on or after 1 January 2012

Part V16 Forms and other HMRC material

RCB/36/11 VAT—further guidance on the treatment of supplies made by employers under salary sacrifice arrangements on or after 1 January 2012

RCB/36/11 VAT—further guidance on the treatment of supplies made by employers under salary sacrifice arrangements on or after 1 January 2012

Revenue & Customs Brief, Issue 36. 3 October 2011

1 This brief provides further guidance to assist businesses with the implementation of changes to VAT accounting in relation to salary sacrifice arrangements announced in Revenue and Customs Brief 28/11 (RCB/28/11, Division V16.3) on 28 July 2011.

2 Salary sacrifice agreements in place before 28 July 2011 which extend beyond 31 December 2011

For salary sacrifice agreements that were signed or otherwise agreed by the parties on or before 27 July 2011 and

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