On 7 September 2018, UK HMRC published Revenue and Customs Brief 6 (2018): VAT exemption for all domestic service charges, which explains HMRC's policy on the changes to the VAT exemption of all domestic service charges from 1 November 2018. This includes: when the Extra Statutory Concession (ESC) 3.18 VAT: exemption for all domestic service charges may be applied; and what property management and similar companies must do if they have wrongly applied the concession and, as a result, not declared the correct amount of VAT due, or recovered an incorrect amount of input tax. The brief should be read...