The responsibility for overseeing value-added tax (VAT) in the United Kingdom lies with Her Majesty’s Revenue and Customs (HMRC). This authority is granted to HMRC through the Commissioners for Revenue and Customs Act 2005, which grants them the administrative powers necessary to manage and enforce VAT regulations.
Prior to January 31, 2020, the United Kingdom was a member state of the European Union (EU). During its membership, the UK was obligated to incorporate the EU VAT Directive 2006/112/EC, which harmonizes various aspects of VAT legislation within the EU, into its domestic law. Consequently, the VAT Act 1994 and associated UK VAT legislation and regulations reflect these harmonized provisions.
Source GlobalVATcompliance
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See also
- See Country VAT guides for other countries
- VAT Country guides of the European Union Countries
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