HMRC Archives - Berthold Bauer Consultants

HMRC update of COS Heading 65 – Training, tuition or education

by Berthold Bauer on October 7, 2022

On October 4^th 2022, HMRC published a full rewrite to clarify the extent of COS Heading 65 – Training, tuition or education, which can be found here.

Making Tax Digital (MTD) – April 2024

by Berthold Bauer on August 22, 2022

HMRC have now announced that users of the GIANT (Government Information and NHS Trusts) system are unlikely to join MTD until after April 2024.

NHS Lease Cars – Repeal of VAT (treatment of transactions) Order 1992

by Berthold Bauer on July 26, 2021

On 30 November 2020, HMRC announced (Revenue and Customs Brief 19 (2020) VAT-repeal of the VAT (treatment of transactions) Order 1992) they intend to repeal the VAT (treatment of transactions) Order 1992.

Making Tax Digital (MTD) – GIANT

by Berthold Bauer on July 26, 2021

HMRC have announced a further extension to the deferral period for users of the GIANT system (Government Information and NHS Trusts) to be required to join Making Tax Digital (MTD).

MTD deferral for GIANT users

by Berthold Bauer on September 30, 2019

HMRC have now provided a more definitive time frame for requiring users of the GIANT system (like the NHS) to join MTD (Making Tax Digital).

Restitution relief for Disabled Adaptations

by Berthold Bauer on August 30, 2019

HMRC have recently confirmed their stance on ‘lost space’ in relation to the creation of bathrooms using an existing room in a disabled persons home – this was previously known as ‘restitution relief’.

Domestic Reverse Charge for the Construction Industry – HMRC Guidance published

by Berthold Bauer on June 24, 2019

HMRC have released the long-awaited guidance on how the new VAT accounting process is to work between Sub Contractors & Main Contractors.

Delay to MTD for the NHS

by Berthold Bauer on June 17, 2019

As you probably know, most ordinary businesses have been mandated to start ‘Making Tax Digital’ as of 1 April 2019.

HMRC Update – Zero Rating for Charitable Funds Purchases

by Berthold Bauer on October 25, 2018

HMRC have recently updated the VAT Notice relating to purchases made by NHS Organisations using charitable funds. (https://www.gov.uk/guidance/charity-funded-equipment-for-medical-and-veterinary-uses-notice-7016 )

MTD Update – Delayed for NHS bodies

by Berthold Bauer on October 19, 2018

HMRC have announced this week that Making Tax Digital will be delayed for some bodies, importantly including the NHS, until 1 October 2019. It was anticipated, given the complexities of the NHS and the requirement for monthly returns that they might introduce a delay for the requirement. This of course does allow everyone a little more time to ensure they have the appropriate means to submit their returns with the appropriate software, but it’s something we advise our Clients to prepare for as early as possible to avoid any potential problems.