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Revenue and Customs Brief 13 (2018): change to the VAT treatment of retained payments and deposits

This brief explains changes to the rules on accounting for VAT on retained payments and deposits from 1 March 2019.

Last fetched 04 May 2026 · gov.uk

Documents

Revenue and Customs Brief 13 (2018): change to the VAT treatment of retained payments and deposits

At a glance

TypePolicy paper

First published14 Dec 2018

Last updated14 Dec 2018

Organisations

HM Revenue & Customs

Topics

Accounting for VATVAT

Source

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