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Rulings of general application to all persons

HMRC issues guidance and rulings in relation to VAT from time to time to take account of changes in the legislation, decisions of the courts and tribunals, and to reflect a change of opinion regarding the application of the legislation. The main publications issued by HMRC that are of general application to all persons are HMRC VAT Notices (see V1.240), HMRC VAT Manuals (V1.240A) and Revenue and Customs Briefs. Previous rulings having general application to persons as a whole are publicised in VAT Notes, VAT information sheets¹, press releases and/or business briefs (now Revenue and Customs Briefs). The method of obtaining a specific ruling is described on the www.gov.uk website².

HMRC's policy on changed rulings, and the issue of Business Briefs (now Revenue and Customs Briefs), is set out in Business Brief 16A/03³. Tax overpaid may be repaid, subject to the provisions concerning unjust enrichment⁴, and tax underpaid waived if a person,