Find out about the transitional guidance on VAT treatment of transactions of specified supplies of finance and insurance services.
Contents
- Overview
- Types of businesses affected
- General description of the change and background information
- VAT treatment of specified supplies that span 11pm 31 December 2020
- Residual input tax
- Partial Exemption Special Methods (PESM)
- Provisional recovery rate
- Specific issues – tax point for insurance premiums
- More information
Source gov.uk
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