Commentary

RCB/7/16 Reminder of withdrawal of the VAT Misdirection Extra Statutory Concession 3.5 in cases of VAT liability change

Part V16 Forms and other HMRC material

RCB/7/16 Reminder of withdrawal of the VAT Misdirection Extra Statutory Concession 3.5 in cases of VAT liability change

RCB/7/16 Reminder of withdrawal of the VAT Misdirection Extra Statutory Concession 3.5 in cases of VAT liability change

Revenue & Customs Brief, Issue 7. 1 February 2016

Purpose

This brief is issued as a reminder that the misdirection class concession no longer exists. It also gives notice that with effect from 1 August 2016 HM Revenue and Customs (HMRC) will no longer routinely consider requests not to pursue the tax due.

Background

Revenue and Customs Brief 24/11 (RCB/24/11, Division V16.3) withdrew Business Brief 28/04 item 2 with effect from 1 August 2011. Business Brief 28/04 explained the then HM Customs and Excise (HMCE) policy

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