Commentary

RCB/55/07 Revised treatment of VAT incurred on home computers made available by employers to their employees

Part V16 Forms and other HMRC material

RCB/55/07 Revised treatment of VAT incurred on home computers made available by employers to their employees

RCB/55/07 Revised treatment of VAT incurred on home computers made available by employers to their employees

Revenue & Customs Brief, Issue 55. 13 August 2007

This Revenue and Customs Brief sets out HMRC's revised policy on the VAT treatment of computers made available by employers for use in their employee's homes; this follows withdrawal of the tax exemption which allowed employers to loan computer equipment to their employees tax free.

Background

In April 1999 the Government introduced a direct tax exemption which enabled employers to loan a computer to their employees tax free. The objective was to help increase access to computers and ehlp employees increase

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