Revenue & Customs Briefs include announcements advising of policy changes resulting from legislation, litigation or internal policy reviews and notification of some consultation exercises. Legislation announced in the Budget will generally be covered by a Budget Notice and therefore not appear within this section.
For earlier Briefs select the subject area on the left.
Revenue & Customs Brief 01/12 - issued 23 January 2012 This Brief explains HM Revenue & Customs policy on claims for VAT on goods on hand at registration that are received from persons who were previously registered for VAT and have now re-registered the same legal entity.
Revenue & Customs Brief 46/11 - issued 4 January 2012 Following HMRCs review which considered whether there was scope for an extension of red diesel entitlement to vehicles used for certain community/charity activities, the grass cutting guidance has been updated.
Revenue & Customs Brief 45/11 - issued 4 January 2012 This Brief provides guidance on the use of red diesel by vehicles used for snow clearance/gritting following HM Revenue & Customs review which considered whether there was scope for an extension of red diesel entitlement to vehicles used for certain community/charity activities.
Revenue & Customs Brief 47/11 - issued 30 December 2011 This Brief confirms the VAT liability of the construction and first sale of dwellings that are linked to a separate provision of care.
Revenue & Customs Brief 44/11 - issued 20 December 2011 This Brief announces the Intrastat thresholds and changes to procedures that will apply from 1 January 2012.
Revenue & Customs Brief 42/11 - issued 19 December 2011 This Brief announces the withdrawal of Extra Statutory Concession on parts and accessories for boats supplied to disabled people and charities.
