13 Autumn Budget | 28 October 2026 Medical deputies The VAT exemption for a supply of a deputy for a medical practitioner will be removed from 1 May 2027. Such supplies will then be subject to the standard rate of VAT. Deputising services will remain in scope of the medical exemption where they are primarily providing medical care. E-invoicing HMRC will be given the power to make regulations requiring VAT invoices to be issued and received in a prescribed electronic format. A consultation on the details has been published. B2B supplies of services from overseas From April 2027 the reverse charge for supplies of services from overseas will be restricted so that it applies only if the receiving UK business is VAT registered. Where the UK business is not VAT registered the overseas supplier will be required to charge and account for UK VAT. VAT in the digital age: Pillar 3 Changes will be made to legislation in respect of distance sales of goods to consumers in Northern Ireland from the European Union, to take effect from 1 January 2027. Travel services The Government is consulting on the VAT treatment of travel services including the tour operators’ margin scheme. Tax administration Making tax digital (MTD) for income tax No penalties will be charged for late submissions of quarterly updates in 2027/28 for income tax self-assessment taxpayers required to join MTD in April 2027 (turnover over £30,000). The following groups will be exempt from using MTD until further notice: l People eligible for qualifying care relief. l Non-UK resident foreign entertainers and sportspeople. l Expected non-resident customers.
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