Commentary

RCB/6/18 VAT exemption for all domestic service charges

Part V16 Forms and other HMRC material

RCB/6/18 VAT exemption for all domestic service charges

RCB/6/18 VAT exemption for all domestic service charges

Revenue & Customs Brief, Issue 6. 7 September 2018

1 Purpose

This brief, along with VAT information sheet 07/18, explains:

  1.  

    —     when the Extra Statutory Concession (ESC) 3.18 VAT: exemption for all domestic service charges may be applied

  2.  

    —     what property management and similar companies must do if they have wrongly applied the concession and, as a result, not declared the correct amount of VAT due, or recovered an incorrect amount of input tax

2 Readership

Anyone seeking to rely on ESC 3.18 and anyone that is affected by someone who relies on it. This includes:

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