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Help with VAT apportionment of consideration — GfC2 Guidelines for Compliance
Find out the approaches you can take for VAT apportionment of consideration to lower the risk of tax non-compliance.
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Guidelines for compliance were announced in November 2021 as part of the review of tax administration for large businesses.
They explain HMRC’s view on complex, widely misunderstood or novel risks that can occur across tax regimes and help you avoid non-compliance.
Updates to this page
Published 3 March 2023Last updated 29 April 2024 + show all updates
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The 'What to do if you have made a mistake' section has been updated with information about penalties.
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First published.