Notice

VAT Notice 709/1: catering and take-away food

• From: HM Revenue & Customs
• Part of: VAT Notices: numerical order, VAT Notices: alphabetical order, VAT, and Tax agent and adviser guidance
• Published: 7 October 2013

This notice is for all those who prepare and supply food and drink ready for consumption. It will help you decide whether or not your supply is one of catering.

Document

VAT Notice 709/1: catering and take-away food

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Details

This notice cancels and replaces Notice 709/1 (November 2011) and incorporates the guidance contained in VAT Information Sheet 12/12.

Document information

Published: 7 October 2013

From: HM Revenue & Customs

Part of: VAT Notices: numerical order VAT Notices: alphabetical order VAT Tax agent and adviser guidance