VAT Notice 700/64: Motoring expenses

Published on: 22 April 2022

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Specialist Tax Regulatory Materials

Article summary

HMRC has updated its guidance to reflect its change of policy on the VAT treatment of early termination payments under a lease which, from 1 April 2022, are generally treated as subject to VAT.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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Guidance

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