HMRC has issued VAT Notice 701/21A, which sets out the specific gold coins that qualify for VAT exemption under the investment gold coins provisions of the VAT Act 1994. The notice provides businesses and traders with the definitive list of coins eligible for this exemption, helping them correctly classify transactions for VAT purposes. This guidance applies to dealers, importers, and other parties involved in the supply of precious metals subject to VAT rules.
Source: HMRC (GOV.UK) – Read the original