Notice

VAT Notice 700: the VAT guide

This notice is the main reference guide to VAT.

Documents

Details

This notice cancels and replaces Notice 700 (November 2016). Details of any changes to the previous version can be found in paragraph 1.2 of this notice.

Published 17 December 2014
Last updated 11 August 2017 + full page history
  1. This notice has been updated. Full details of the changes can be found in paragraph 1.2 of this notice.
  2. This notice cancels and replaces Notice 700 (April 2015). Details of any changes to the previous version can be found in paragraph 1.2 of this notice.
  3. The technical content of this notice is largely unchanged from the January 2015 edition, the main amendments concern the changes to the treatment of prompt payment discounts from 1 April 2015.
  4. VAT Notice 700: the VAT guide, details of any changes to the previous version can be found in paragraph 1.2 of this notice.
  5. First published.