VAT - request for a written ruling

If you have a VAT problem and can’t find the answer in any of HMRC’s published guidance, you can ask it for a written ruling. However, HMRC is often reluctant to provide one and it usually directs you to its guidance. To ensure you obtain the written advice you need, make your request in a format which forces HMRC to respond properly.

hmrc guidance and Written rulings

It’s not easy to get a written ruling from HMRC on VAT matters. Its published guidance states: “You can write to us and ask for our view on how a particular transaction that has taken place, or is due to occur shortly, should be treated for VAT”. However, there is a get-out clause that says it will not answer hypothetical questions. Our VAT - Request for a Written Ruling letter should prevent HMRC from dodging genuine questions.