Policy paper

Revenue and Customs Brief 2 (2018): VAT - treatment of Advanced Learner Loans

This brief sets out HMRC’s policy on the correct tax treatment of payments of Advanced Learner Loans.

From:
HM Revenue & Customs
Published
24 January 2018

Documents

Revenue and Customs Brief 2 (2018): VAT - treatment of Advanced Learner Loans

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This brief explains HMRC’s view on the tax treatment of receipts of payments of Advanced Learner Loans from Student Finance England by educational bodies.

Published 24 January 2018

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