United Kingdom indirect-tax changes
Every confirmed VAT, GST and e-invoicing change we have recorded for United Kingdom, newest first. Each one carries its official source and the date it takes effect.
The record 10 changes
- 10 Sept 2026 HMRC publishes GfC20 guidance on the VAT fund management exemption for outsourced services (10 September 2026)
- Date TBC HMRC requires each non-UK VAT group member to claim its UK VAT refund in its own name
- 1 Oct 2026 Great Britain zero-rates domestic electricity from 1 October 2026 to 31 March 2027
- 1 Oct 2026 S.I. 2026/987 zero-rates domestic electricity in Great Britain from 1 October 2026
- Date TBC HMRC holds its education VAT position but invites protective claims after the St Patrick's College ruling
- 29 Jul 2026 UK raises the Capital Goods Scheme threshold to GBP 600,000 and drops computers
- 1 Oct 2026 UK announces a 0% VAT rate on domestic electricity from 1 October 2026 — not yet legislated
- Date TBC HMRC treats GMC-registered locum doctor supplies as VAT-exempt after Isle of Wight NHS Trust ruling
- 1 Apr 2029 UK names Peppol as the network for its 2029 e-invoicing mandate
- 25 Jun 2026 UK cuts VAT to 5% on children’s meals and family attractions for the summer
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