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Legal Update

VAT on pension scheme services – further HMRC guidance and extension of transitional period

November 2015
Mayer Brown Legal Update
HM Revenue & Customs has published a further update on employer recovery of VAT charged on services provided to trust-based pension schemes. Among other things, this announces a 12 month extension of the transitional period under which schemes and employers can continue to follow HMRC’s pre-2014 policy on VAT recovery.


  • James Hill
    T +44 20 3130 3227
  • Ian Wright
    T +44 20 3130 3417
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