haysmacintyre have partnered with Complyport, a Financial Services regulatory and compliance consultancy firm, who have produced their Brexit Report 2020.

Welcome to the Winter 2021 edition of our briefing for Professional Institutes and Membership Bodies (PIMBs).

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HMRC appear to have changed their policy regarding B2C supplies of certain intangible services, such as the services of accountants, consultants, lawyers, and similar.

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At the outset of the COVID-19 pandemic, HMRC announced the extension of the working from home allowance for employees, and made it easier to claim where staff have been required to work from home as a result of the various lockdowns.

HMRC issued Revenue & Customs Brief 12 (2020) last year which set out HMRC’s view that, as a result of certain European Court cases, certain payments which had previously been regarded as outside the scope of VAT as being payments of compensation or liquidated damages were, in fact, consideration for the original supply of goods or services to which they related. They also indicated that they would be looking at such payments retrospectively which clearly raised the possibility that organisations could face a VAT assessment even though the payments had been treated in line with HMRC’s previous policy.

• Being sent to work in the EU but from the UK
• Employees of an EU state employer who are sent to work in the UK under a secondment agreement