Landmark Fee Disbursement Issue

Landmark Fee Disbursement Issue

(17th June) Further to the information below we have been informed that the issue is still being discussed at policy level within HMRC.

We are not expecting any further update until an industry wide ruling is issued.

(3rd June) ecmk have been working hard to obtain a full and clear decision from HMRC as to whether the Landmark Lodgement fee can be passed on to our members as a ‘disbursement’ and therefore the VAT requirement be removed for this portion of the overall cost.

The most recent official response from HMRC, to ecmk, states:

‘HMRC are aware that the registration of Building Energy Certificates is set down in UK law which may have wide reaching effects on the tax treatment of lodgement fees and any related onward charge.

As this is a matter that affects a large number of our customers HMRC are considering the matter in detail.’

HMRC have also stated that they are ‘unable to issue.. (ecmk) ..with clearance at this time’ until such time as they (HMRC) ‘has determined a view of all the issues’.

Given this response ecmk are still in a position where VAT must be allocated for the full lodgement service charge through our scheme.

The response would also seem to suggest that credits raised, or refunds made, by other schemes may have been issued prematurely so ecmk is advising all of our assessors who are multi-accredited to be cautious when accepting refunds of VAT or credit notes which may later be cancelled.

We are expecting a further update by no later than 10th June 2014 and will keep members and the website up to date.

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