VAT: burial, cremation and commemoration of the dead

HMRC has updated Burial, cremation and commemoration of the dead (VAT Notice 701/32). It explains the VAT liability of funeral services, burials and cremations, goods and services connected with the commemoration of dead people, other goods and services connected with organising funerals, and other activities relating to the disposal of the remains of the dead, including transport of the deceased. It covers:

  1. Overview.
  2. VAT liability.
  3. Supplies made by undertakers and funeral directors.
  4. Prepayments and funeral plans.
  5. Cemeteries and crematoria.
  6. Commemorating a deceased person.
  7. Transporting deceased people.

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