Business tax – notice

VAT Notice 701/21A: investment gold coins

This notice lists the gold coins considered to be investment gold coins for the purposes of the VAT exemption detailed in Group 15 to Schedule 9 of the VAT Act 1994.


This notice cancels and replaces Notice 701/21A (February 2011). Details of any changes to the previous version can be found in paragraph 1.1 of this notice.