VAT Notice 700/62: self billing

This notice explains self-billing for customers and suppliers.



This notice cancels and replaces Notice 700/62 (September 2014). Details of any changes to the previous version can be found in paragraph 1.2 of this notice.

Published 9 September 2014
Last updated 9 November 2017 + show all updates
  1. Guidance added to paragraphs 3.1, to clarify the requirements for self-billing agreements and 6.4 to confirm the self-billee is responsible for accounting for output tax.
  2. First published.