Value Added Tax Act 1994 Schedule 11 paragraph 1

General

Schedule 11 paragraph 1 establishes who is responsible for the collection and management of VAT in the United Kingdom.

  • HM Revenue and Customs (HMRC) is the body responsible for collecting VAT
  • HMRC is also responsible for the ongoing management of VAT
  • This responsibility was transferred from HM Customs and Excise following the creation of HMRC in 2005
  • This provision underpins all of HMRC's powers and duties relating to VAT administration

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