One to Many Campaign – Input VAT: facilities management services contracts and utilities supplies

14 Sept 2025

HMRC has contacted the CIOT and other stakeholders to confirm that they will be commencing with a campaign to alert relevant businesses about common input VAT errors on utilities supplies by businesses supplying facilities management services contracts. Recipients of these letters are urged to contact HMRC within 60 days if they find that they need to correct errors.

A copy of the letter is provided below.

The CIOT provided feedback on this exercise earlier in the year.

Input VAT and facilities management services contracts