HMRC has published Revenue & Customs Brief 5/2019 giving a brief providing an update on changes to the VAT exemption for higher education providers in England. The changes require higher education providers from 1 August 2019 to be registered with the Office for Students in the ‘approved (fee cap)’ category under the Higher Education and Research Act 2017. The exemption will not be backdated for bodies that have not registered by 1 August. HMRC has updated its VAT Education Manual and Notice 701/30 to reflect this.
HMRC confirms that there are no changes to the VAT law affecting higher education providers in Scotland, Wales and Northern Ireland.
HMRC has published Revenue & Customs Brief 5/2019 giving a brief providing an update on changes to the VAT exemption for higher education providers in England. The changes require higher education providers from 1 August 2019 to be registered with the Office for Students in the ‘approved (fee cap)’ category under the Higher Education and Research Act 2017. The exemption will not be backdated for bodies that have not registered by 1 August. HMRC has updated its VAT Education Manual and Notice 701/30 to reflect this.
HMRC confirms that there are no changes to the VAT law affecting higher education providers in Scotland, Wales and Northern Ireland.
