Latest documents
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Updates on VAT appeals
The list of VAT appeals that HMRC has lost and that may have implications for other businesses has been updated.
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Tell HMRC about an option to tax land and buildings
Form VAT1614A has been updated.
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Help and support for VAT
The VAT deferral new payment scheme has come to an end.
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Interest harmonisation and penalties for late submission and late payment of tax
Update made to Late submission penalties under Proposed revisions. The first charge penalty for 31 days after the payment due date has been updated.
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Goods and services you can claim for under the VAT DIY Scheme
With effect from 5 October 2020 HMRC policy is that manual window blinds and shutters are allowable building materials.
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Tell HMRC about any errors in your VAT Return
The email address to send the VAT652 form to has been added.
- Revenue and Customs Brief 13 (2021): Change in the VAT treatment of the construction self-supply charge
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Catering, takeaway food (VAT Notice 709/1)
The government has extended the reduced rate of VAT for tourism and hospitality.
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Caravans and houseboats (VAT Notice 701/20)
The government extended the reduced rate of VAT for tourism and hospitality.
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Hotels and holiday accommodation (VAT Notice 709/3)
The government has extended the reduced rate of VAT for tourism and hospitality.
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EU VAT Refunds: service availability and issues
Planned downtime from 11:59pm on Monday 4 October 2021 to 12:30am Tuesday 5 October 2021 has been added.
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Notification of Vehicle Arrivals (NOVA): service availability and issues
Planned downtime from 11:59pm on Monday 4 October 2021 to 12:30am Tuesday 5 October 2021 has been added.
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EC Sales List: service availability and issues
Planned downtime from 11:59pm on Monday 4 October 2021 to 12:30am Tuesday 5 October 2021 has been added.
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Reverse Charge Sales List: service availability and issues
Planned downtime from 11:59pm on Monday 4 October 2021 to 12:30am Tuesday 5 October 2021 has been added.
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VAT online: service availability and issues
Planned downtime from 11:59pm on Monday 4 October 2021 to 12:30am Tuesday 5 October 2021 has been added.
- Pay the VAT due on your One Stop Shop VAT Return
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Submit your One Stop Shop VAT Return
A link has been added to allow you to submit your One Stop Shop VAT Return.
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Tell HMRC you’re registered for the VAT Import One Stop Shop in the EU
The page has been updated with more information about intermediaries, who can now enter details for multiple businesses on the same form.
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Making Tax Digital for VAT: service availability and issues
Planned downtime for Saturday 2 October 2021 from 6pm to 6:45pm has been added.
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Penalties for late submission
The start date for Making Tax Digital for Income Tax Self-Assessment has been postponed until April 2024.
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Register for VAT by post
Information about how to register for VAT by post using the VAT1 form has been updated.
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Penalties for late payment and interest harmonisation
The start date for Making Tax Digital for Income Tax Self-Assessment has been postponed until April 2024.
- Understanding your monthly postponed import VAT statements
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Making Tax Digital for Business - stakeholder communications pack
Updated and republished with publication of a new policy paper 'Customer costs and benefits and next phases of Making Tax Digital'.
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Scottish VAT Assignment – Experimental Statistics
Updated the publication with the new 2019 provisional estimate.
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Fulfilment House Due Diligence Scheme registered businesses list
The list has been updated with 21 additions and 1 deletion.
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Seeds and plants that can be zero-rated (VAT Notice 701/38)
The sale of plants which may be zero-rated when they are held out for sale for the production of edible fruit has been added to paragraph 3.5.
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Appoint a tax representative if you're distance selling into Northern Ireland
A new version of the VAT1 R notes has been published.
- Completing a One Stop Shop VAT Return
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Register to report and pay VAT on distance sales of goods from Northern Ireland to the EU
The information about record keeping has been moved to the page 'Check how to report and pay VAT on distance sales of goods from Northern Ireland to the EU'.
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Check how to report and pay VAT on distance sales of goods from Northern Ireland to the EU
The page has been updated to explain how to complete and submit a One Stop Shop VAT Return from 1 October 2021. More information has also been added about the records you need to keep.
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EU e-commerce package
The information about the One Stop Shop (OSS) Union scheme and the VAT Import One Stop Shop (IOSS) scheme has been updated.
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Apply for permission to opt to tax land or buildings
Form VAT1614H has been updated.
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Apply for VAT group registration or amend your details
A Welsh version of the guide has been added.
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VAT manuals for HMRC staff
The Northern Ireland procedures for controlling new means of transport arrangements from 1 January 2021 have been added to the collection.
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Customs, VAT and Excise UK transition legislation from 1 January 2021
A link to the Customs (Safety and Security Procedures) Regulations 2021 has been added.
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Apply for the Fulfilment House Due Diligence Scheme
The 'What happens next' section has been updated with a link to apply for a temporary approval.
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Default surcharge (VAT Notice 700/50)
The Liverpool office address must only be used if you want to provide feedback about this notice. You must not use it to ask for a review of a surcharge.
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Personal Export Scheme (VAT Notice 707)
Form 410 is now available in download form.
- VAT: repeal of the VAT (Treatment of Transactions) Order 1992
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Apply to change the representative member of a VAT group
The VAT56 form has been updated to include the VAT50/51 form with your application.
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Authorise an agent to form or amend a VAT group
The VAT53 form has been updated to include the VAT50/51 form with your application.
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Registering groups, divisions and joint ventures for VAT
To register a VAT group you now only need to include the VAT50/51 form with your application.
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Group and divisional registration (VAT Notice 700/2)
To register a VAT group you now only need to include the VAT50/51 form with your application.
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Refunds of UK VAT for non-UK businesses or EU VAT for UK businesses (VAT Notice 723A)
The section 'Electronic Submission of Claims from Agents' has been added.
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Insolvency (VAT Notice 700/56)
Information added about unincorporated associations and clubs, and payment of Corporation Tax.
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VAT on movements of goods between Northern Ireland and the EU
Section 6 has been updated to reflect changes to the VAT treatment of distance selling between Northern Ireland and the EU with effect from 1 July 2021.
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Extension of Making Tax Digital for VAT
The 'current law' and 'proposed revisions' sections of this page have been amended to ensure the legal effect is clear and the Finance Act 2021 legislative changes have been taken into account.
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Complete your VAT Return to account for import VAT
Information about how to complete a VAT return if you're having problems with your monthly statements, when you're authorised to use simplified declarations for imports has been added.
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Draft legislation: The Value Added Tax (Treatment of Transactions) (Revocation) Order 2021
The page has been updated to mark the consultation as concluded, with an outcome published.