Latest documents
Subscriptions
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Exclude a new building from an option to tax for VAT purposes
The address for sending your completed form and any supporting documents has been updated.
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Making Tax Digital for VAT: service availability and issues
The service issue about viewing your account has been resolved.
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Agent services account if you are not based in the UK: service availability and issues
The service issue about viewing your account has been resolved.
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Revoke an option to tax for VAT purposes within the first 6 months
The address for sending your completed form and any supporting documents has been updated.
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Check a UK VAT number: service availability and issues
A service issue about checking a UK VAT number for new VAT registrations has been added.
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VAT payments on account
The postal address for the payments on account team has been updated.
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Customs, VAT and Excise UK transition legislation from 1 January 2021
Added multiple links.
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Tell HMRC about any errors in your VAT Return
Link to a new online form added. Updated the details section and included information on how to use the online form and what to do if you cannot use it.
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Caravans and houseboats (VAT Notice 701/20)
The temporary reduced rate of 5% that was applied to tourism and hospitality has been corrected to July 2020.
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Complete your VAT Return to account for import VAT
Information on checking your previous VAT Returns if you had problems with your monthly statements has been updated.
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Food products (VAT Notice 701/14)
The temporary reduced rate of 5% that was applied to tourism and hospitality has been corrected to July 2020. The end of the temporary reduced rates has been corrected to 31 March 2022.
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Catering, takeaway food (VAT Notice 709/1)
The temporary reduced rate of 5% that was applied to tourism and hospitality has been corrected to July 2020. The end of the temporary reduced rates has been corrected to 31 March 2022.
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Hotels and holiday accommodation (VAT Notice 709/3)
The temporary reduced rate of 5% that was applied to tourism and hospitality has been corrected to July 2020. The end of the temporary reduced rates has been corrected to 31 March 2022.
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Register for VAT by post
The information about completing the VAT2 form alongside your VAT1 application has been updated. Guidance and forms have also been updated with information about completing the VAT1.
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HMRC tools and calculators
The 'Trusts' section has been removed as the content is now out of date.
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Help and support for VAT
A new recorded webinar about accounting for VAT on the sale of cars on finance has been added.
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Get confirmation from HMRC that you are trading in the UK
Information on who can request a certificate of status has been updated.
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Insolvency (VAT Notice 700/56)
Section 13.2 has been added to give information on set-off and preferential debts.
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EC Sales List: service availability and issues
Planned downtime from 8am to 10pm on Saturday 16 July 2022 has been added.
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Reverse Charge Sales List: service availability and issues
Planned downtime from 8am to 11pm on Saturday 16 July 2022 has been added.
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VAT rates on different goods and services
The VAT rate for energy-saving materials in residential buildings in Great Britain is now 0%.
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Funded pension schemes (VAT Notice 700/17)
Section 6, Insolvent companies added.
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Apply to receive non-financial VAT registration data from HMRC
The application period to get non-financial VAT registration data is now from 1 April to 31 October. A new section about the 'length of term' has been added.
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How to apply for a repayment of import duty and VAT if you've overpaid (C285)
This guide has been updated to confirm that VAT-registered importers cannot use form C285 to reclaim overpayments of import VAT and the section on overpaid Customs Duty on imports from Cambodia and Myanmar has been removed.
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Apply to use Simplified Import VAT Accounting
Information about not being able to make import declarations on the Customs Handling of Import and Export Freight (CHIEF) system from 1 October 2022 has been added.
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Register for VAT if supplying goods under certain directives
The VAT1C form and notes have been updated.
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VAT partial exemption toolkit
The Agent toolkit for VAT partial exemption has been revised for 2022.
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VAT input tax toolkit
The VAT input tax toolkit has been updated.
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People involved in transactions connected with VAT fraud
Published lists for 15 June 2022.
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Apply for permission to opt to tax land or buildings
The form VAT1614H has been updated.
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Notice 252: valuation of imported goods for customs purposes, VAT and trade statistics
Section 3.16 and 28.3 have been updated to clarify the procedure for price adjustment. Section 37 the list of products covered by simplified procedure values (SPVs) has been updated. Existing examples 26.1 to 26.7 have been replaced with three new examples 26.1, 26.2 and 26.3.
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Pay no import duty and VAT on medical supplies and protective equipment brought in due to coronavirus (COVID-19)
Updated because the relief has expired. Removed information on domestic VAT treatment of PPE products as this information can be found in the Revenue and Customs Brief 4 (2020).
- Monitoring businesses' awareness of Making Tax Digital
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Apply for VAT group registration or amend your details
The 'who controls the group' section of form VAT50/51 has been updated.
- Revenue and Customs Brief 10 (2022): VAT — business and non-business activities
- Compliance checks: How to avoid penalties for Making Tax Digital for VAT – CC/FS69
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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 with 3 additions and 4 removals.
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Electronic invoicing (VAT Notice 700/63)
The table at paragraph 3.2 has been updated to remove the 'Further information' on 'The total amount of VAT chargeable, expressed in sterling' as it is no longer relevant.
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Domestic reverse charge procedure (VAT Notice 735)
From 1 July 2022 businesses registered or liable to be registered for VAT will no longer need to report information about sales of mobiles or computer chips in the UK.
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Barristers and advocates (VAT Notice 700/44)
The addresses for the GABS Team and Government Accounting and Barristers Team have been updated.
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Partial exemption (VAT Notice 706)
Section 6.2 and Appendix 2 have been updated with information about how to get an approval for a partial exemption special method by using either the online service, by writing to the VAT Written Enquiries team, or by sending an email.
- Send a VAT Return
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The VAT treatment of passenger transport (VAT Notice 744A)
Information has been updated about accounting for VAT on goods sold on board ferries between Great Britain and Northern Ireland.
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Exemption and partial exemption from VAT
Information has been added about what to do if you make supplies that are exempt from VAT when moving goods from Great Britain to Northern Ireland.
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One Stop Shop Union scheme: service availability and issues
Planned downtime from Tuesday 17 May 2022 to Wednesday 18 May 2022 will no longer end at 4pm, it will now end at 10am on Thursday 19 May 2022.
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Group and divisional registration (VAT Notice 700/2)
More information has been added to section 7.3.2 about sales of goods by members of a UK VAT group.
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Changes to accounting for VAT for Northern Ireland and Great Britain from 1 January 2021
More detailed information has been added about businesses moving their own goods from Northern Ireland to Great Britain.
- Revenue and Customs Brief 9 (2022): VAT domestic reverse charge for mobile phones and computer chips
- VAT: amendment to reverse charge for mobile phones and computer chips to disapply sales reporting requirement
- Register for VAT