Are you in receipt of Advanced Learner Payments from Student Finance England?

HMRC have published a recent Brief on the VAT treatment of Advance Learner Loans which they regard as a re iteration of their existing policy on payments of Advanced Learner Loans from Student Finance England to educational bodies. It will not impact on educational bodies which are “eligible bodies” under the VAT & Education Exemption.  VAT - treatment of Advanced Learner Loans