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Revenue and Customs Brief 1 (2019): Change to the VAT treatment of personal contract purchases

Tax and Accounting Update

Edited by:
Bloomsbury Professional staff
Publisher:
Bloomsbury Professional
Publication Date:
30th September 2020
Revenue and Customs briefs 1. The purpose of this brief 2. Who should read this brief 3. Background 4. Hire Purchase (HP) with a balloon payment 5. Correct treatment 6. Timing 6.1 Businesses which have treated their PCP or similar supplies as goods 6.2 Businesses which have treated their PCP or similar supplies as services 7. Previously submitted Error Correction Notices 8. Input tax 9. Customers that have recovered VAT on PCP contracts 10. HMRC VAT Guidance ...

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