HMRC has published new a guide to all information about VAT that has ‘force of law’.
The manual contains all the tertiary legislation for VAT which HMRC has published – all in one place. Primary and secondary legislation is published on Legislation.gov.uk.
What is tertiary legislation?
Within primary and secondary legislation, government departments are sometimes granted the power to publish additional legally binding conditions or directions on a given topic. This information is known as ‘tertiary legislation’.
Tertiary legislation carries ‘force of law’. This means it has the same legal status as primary and secondary legislation. HMRC has an obligation to publish this information in accordance with the law.
The guidance covers:
(with links to the relevant legislation)
- Cash Accounting Scheme
- Flat rate schemes
- Gold imports and exports
- Land, building and construction
- Margin schemes
- Northern Ireland
- One Stop Shop (OSS) and Import One Stop Shop (IOSS)
- Refunds
- Registration
- Reliefs
- Retail Schemes
- Transfer as a going concern (TOGC)
- Transport
- Warehousing
- Valuation