Notice

VAT Notice 701/49: finance

This notice explains the VAT liability of certain financial services in the UK.

• From: HM Revenue & Customs
• Published: 30 January 2013
• Last updated: 27 February 2019
  Show all updates

  1. 27 February 2019

     The section 'What supplies are not considered exempt credit' has been updated with information on Personal Contract Purchase.

  2. 7 June 2017

     An update has been made to the second bullet within Paragraph 4.4, What supplies are not considered exempt credit.

  3. 30 January 2013

     First published.

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VAT Notice 701/49: finance

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VAT liability of certain financial services in the UK is explained in this notice.