Commentary

RCB/6/20 VAT treatment of property search fees charged by solicitors and conveyancers

Part V16 Forms and other HMRC material

RCB/6/20 VAT treatment of property search fees charged by solicitors and conveyancers

RCB/6/20 VAT treatment of property search fees charged by solicitors and conveyancers

Revenue & Customs Brief, Issue 6. 5 June 2020

Purpose of this brief

This brief announces the withdrawal of the postal concession from 1 December 2020.

Who needs to read this

Solicitors and conveyancers who obtain property searches by post.

This announcement does not affect the VAT liability of the charges made by local authorities or HM Land Registry for undertaking the searches.

Background

The 'postal concession' was informally agreed between HMRC and the legal profession in 1991. It allows solicitors and conveyancers not to charge VAT on fees for property searches conducted by

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