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HMRC VAT Update: Exemption for Live Streaming of Funeral Services Confirmed

  • HMRC issued RCB 1(2024) on VAT treatment of live web streaming of funeral services
  • VAT exemption applies to disposal of remains of the dead and making arrangements for disposal
  • Live web streaming of funeral services by undertaker, cemetery, or crematorium operator is exempt
  • Services provided by third party for separate consideration are not exempt
  • VAT Notice 701/32 updated to include information on HMRC’s policy

Source: taxscape.deloitte.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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