This UK government brief outlines HMRC’s position on the VAT treatment of electricity supplied at public electric vehicle charge points, following a First‑tier Tribunal decision involving Charge My Street Limited. It clarifies how such supplies are treated for VAT purposes and provides guidance for suppliers and users.

The article outlines a compliance roadmap for UK firms expanding globally, highlighting the need to register for VAT in each jurisdiction, including Germany's €1 threshold and the EU's ViDA initiative. It details penalties for non‑registration, the adoption of PEPPOL e‑invoicing, and the launch of the Crypto‑Asset Reporting Framework in 2026. UK firms are urged to map their nexus, maintain accurate digital audit trails, and integrate tax engines compatible with EU standards.

ICAEW’s Tax Faculty reminds businesses that the deadline for submitting a VAT return and paying any VAT due to HMRC is not extended even if it falls on a weekend or Bank Holiday. The general rule is one calendar month and 7 days after the end of the accounting period, with specific dates for each period in 2026/27. Paper returns and the annual accounting scheme have their own distinct deadlines.

HMRC has announced new VAT road fuel scale charges for petrol and diesel vehicles in the UK, effective from 1 May 2026 and lasting until 30 April 2027. The charges vary by CO2 emissions and accounting period, with specific rates for 12‑month, 3‑month and 1‑month periods. Businesses must adopt the new scales from the next prescribed accounting period beginning on or after 1 May 2026.

The UK government has introduced a new VAT road fuel charge regime effective from 1 May 2026, applying to all VAT‑registered businesses that reclaim VAT on fuel used for private company car use. The charges vary by vehicle CO2 emissions and accounting period, with rates ranging from £54 to £190 per month or £657 to £2,297 per 12‑month period. Businesses must calculate the correct charge based on CO2 emissions or engine size if no CO2 figure is available.

HMRC has launched new VAT road fuel scale charges for petrol and diesel drivers in the UK, effective from 1 May 2026 and lasting until 30 April 2027. The charges vary by CO₂ emissions band, ranging from £657 for low‑emission vehicles to £2,297 for high‑emission ones over a 12‑month period. Drivers can account for the charges annually, quarterly or monthly and must calculate the applicable rate for each period.

The UK Treasury has appealed a tax tribunal decision that ruled public electric vehicle charge points should be subject to 5% VAT. The tribunal had determined that public charge points fall within the domestic electricity supply VAT cut, but the government is contesting this. The appeal was lodged within the 56‑day deadline.

A UK court decision allows a travel agency to contest HM Revenue & Customs’ trimming of its VAT credit by approximately £187,000. The ruling spiked the tax authority’s bid for an early end to the case, giving the agency the right to pursue a full challenge. The case highlights the importance of monitoring HMRC adjustments and the potential for judicial review.

The Court of Appeal has ruled in favour of Colchester Institute in a VAT dispute with HMRC, allowing the college to reclaim VAT on pre‑2010 capital projects. The decision could extend to an estimated 20‑30 other colleges and raises uncertainty for charities that may lose VAT discounts. The ruling centres on the Lennartz mechanism, which HMRC had withdrawn in 2010.

A London court ruled that a technical college receiving free courses funded by the UK government must treat the funding as consideration for its taxable supply of services, making it subject to VAT that can be recovered from HMRC. The decision clarifies the tax treatment of government funding for educational services. The ruling was issued on March 27, 2026.

The article explains how place of supply rules determine VAT treatment for cross‑border services, outlining B2B and B2C rules, land‑related exceptions, and the importance of identifying place of supply to avoid compliance issues. It also highlights that UK VAT applies if the place of supply is the UK, and that non‑established businesses face a nil registration threshold.

The UK government’s Simplified Customs Declaration Process (SCDP) offers a two‑stage electronic declaration method that reduces border controls for authorised traders. Importers must be pre‑authorised, hold an EORI number, and submit a supplementary declaration within ten calendar days of the reporting period’s end, keeping records for four years.

Trinity Christian School in Reading closed after 13 years, citing the removal of VAT exemption on private school fees and rising business rates as the main reasons. The UK government introduced VAT on private school fees from 1 January 2025 at the standard 20% rate, expected to raise £1.8 billion a year by 2029/30. The school’s business rates increased to £35,000 from about £5,000, and its application for discretionary relief was denied.

HMRC’s Brief 9 confirms that supplies of locum doctors are exempt from VAT under Item 5, Group 7, Schedule 9 of the VAT Act 1994. The guidance also explains how businesses can claim refunds for over‑declared output tax on such supplies made within the last four years, and notes that HMRC is reviewing policy and will issue updated guidance in due course.

HMRC has released guidance (GfC18) to help businesses in the oil and gas sector determine the VAT place of supply for services. The document outlines special place of supply rules, general rules, fixed establishment rules and other factors that may affect VAT treatment. It is intended to reduce the risk of errors and penalties.

The article explains how the place of supply rules for travel services differ from standard B2B and B2C rules, highlighting key exceptions such as accommodation, transport, restaurants and event admission. It details how the Tour Operators Margin Scheme (TOMS) shifts the place of supply to the supplier’s location, offering potential VAT savings for UK and non‑UK businesses. Practical examples illustrate how different scenarios can change whether UK VAT is due.

UK tribunal judge ruled that public EV charging should be taxed at the 5% domestic electricity rate rather than the 20% commercial rate, based on a de‑minimis threshold of 1,000 kWh per month. The decision, made after a challenge by Deloitte for Charge My Street, applies to B2C usage but leaves B2B charging at 20% pending further guidance. HMRC may appeal, but the ruling could reduce the ‘pavement tax’ on public charging.

A UK tax tribunal has ruled that VAT on public EV charging should be reduced from 20% to 5%, a change that could correct the imbalance for drivers without home chargers. The ruling has not yet been adopted by HMRC, and the article discusses how shared charging infrastructure can complement tax reform to accelerate fleet electrification.

The UK guidance explains how to cancel a VAT registration, either online or by post, using form VAT 7 for individual businesses and form VAT 50‑51 for VAT groups. It advises that businesses should not cancel immediately after an insolvency practitioner’s appointment if asset sales are pending, as VAT on those sales must still be reported. The guidance references Notice 700/11 for further details.

The UK government has introduced the Value Added Tax (Refund of Tax to Great British Nuclear) Order 2026, allowing companies designated under section 317 of the Energy Act 2023 (GBE‑N) to claim VAT refunds on services that support their non‑business activities. The order was published on 18 March 2026 and provides a statutory framework for these refunds.