Commentary

RCB/36/13 VAT—reverse charge accounting for businesses trading in mobile telephones, computer chips and emissions allowances: continuation of current treatment

Part V16 Forms and other HMRC material

RCB/36/13 VAT—reverse charge accounting for businesses trading in mobile telephones, computer chips and emissions allowances: continuation of current treatment

RCB/36/13 VAT—reverse charge accounting for businesses trading in mobile telephones, computer chips and emissions allowances: continuation of current treatment

Revenue & Customs Brief, Issue 36. 9 December 2013

Who needs to read this?

Businesses buying and / or selling any of the following—

  1.  

    —     mobile telephones

  2.  

    —     integrated circuit devices, such as microprocessors and central processing units, in a state prior to integration into end user products

  3.  

    —     emissions allowances, emissions reduction units and emissions reduction certificates

Further to EU Directive 2013/43/EU introducing the Reverse Charge Mechanism, HMRC can confirm that the UK will continue to apply the reverse charge for mobile telephones,

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