On 7 September 2018, UK HMRC published Revenue and Customs Brief 6 (2018): VAT exemption for all domestic service charges, which explains HMRC's policy on the changes to the VAT exemption of all domestic service charges from 1 November 2018. This includes:

• when the Extra Statutory Concession (ESC) 3.18 VAT: exemption for all domestic service charges may be applied; and
• what property managemen…