Updated HMRC Guidance Clarifies VAT Treatment for Private Schools on Pre-Registration Expenditures

• HMRC updated guidance on VAT for private school fees
• New example added for VAT on services used before VAT registration
• Example shows how schools handle VAT on pre-registration services
• Addresses costs incurred before January 2025 VAT changes
• Clarifies timing issues for VAT on pre and post-registration services
• Demonstrates VAT recovery rights on pre-registration supplies
• Provides compliance guidance for VAT registration transition
• Helps schools understand VAT position on pre-registration expenses
• Ensures schools can recover legitimate VAT and comply with new rules
• Reflects HMRC’s effort to provide clearer guidance for schools

Source: deeksvat.co.uk

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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