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Latest documents
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HMRC directors' loan accounts toolkit
The directors’ loan accounts agent toolkit for 2017-18 has been created.
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HMRC Capital Gains Tax for trusts and estates supplementary toolkit
Agent toolkit for Capital Gains Tax for Trusts and Estates updated for 2017 to 2018.
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HMRC trusts and estates toolkit
Agent toolkit for Trusts and Estates updated for 2017 to 2018.
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VAT: businesses that sell goods in the UK using online marketplaces
A Chinese translation of the guidance has been added.
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VAT Notice 700/1: should I be registered for VAT?
Section 13.2 of the notice has been updated to link to the new 'VAT: online marketplace seller checks' guidance, and a Chinese translation of parts of the Notice has been added.
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VAT Notice 700/12: how to fill in and submit your VAT Return
A Chinese translation of parts of the Notice has been added.
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VAT MOSS exchange rates for 2018
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HMRC expenses and benefits from employment toolkit
Agent toolkit for expenses and benefits from employment updated for 2017 to 2018.
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HMRC Capital Gains Tax for land and buildings toolkit
Agent toolkit for Capital Gains Tax for land and buildings updated for 2017 to 2018.
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HMRC Capital Gains Tax for shares toolkit
Agent toolkit for Capital Gains Tax for shares updated for the tax year 2017 to 2018.
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HMRC National Insurance contributions and statutory payments toolkit
Agent toolkit for National Insurance contributions and statutory payments toolkit updated for 2017 to 2018.
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Tell HMRC about an option to tax land and buildings
Notification of an option to tax land and or buildings (VAT1614A) form has been updated.
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VAT registration for groups, divisions and joint ventures
Link to VAT registration for people who own land with another person added to 'Joint ventures and VAT' section.
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Register for VAT if you own land with another person
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HMRC foreign exchange rates: yearly averages and spot rates
The yearly averages and spot rates for March 2018 have been added.
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Apply for the Fulfilment House Due Diligence Scheme (Notice FH1)
Page updated with link to new application service and further information what information you'll need to apply to register.
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VAT Notice 700/11: cancelling your registration
This notice cancels and replaces VAT Notice 700/11 (April 2017). Details of any changes to the previous version can be found in paragraph 1.2 of the attachments.
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VAT: road fuel scale charge tables
VAT Updated Valuation Table: Road Fuel Scale Charges effective from 1 May 2018 added to the page.
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HMRC exchange rates for 2018: monthly
The April 2018 monthly exchange rates have been added.
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VAT returns and EC Sales Lists Online: VAT
VAT request valid sample version 1.1 has been updated with version 1.2.
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Revenue and Customs Brief 3 (2018): changes to the VAT exemption for cost sharing groups
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VAT Information Sheet 02/18: impact on existing cost share groups following changes to HMRC’s policy
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Draft legislation: The Value Added Tax (Amendment) Regulations 2018
Response to consultation has been published.
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VAT appeal updates
The list of VAT appeals that HM Revenue and Customs has lost and that may have implications for other businesses has been updated.
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VAT: online marketplace seller checks
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VAT Notice 706/2: Capital Goods Scheme
Paragraph 4.12 has been updated for styling purposes. There have been no factual changes.
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Apply for release of a private motor vehicle on payment of Customs Duty and VAT (C384)
An email and postal address have been added to return completed forms to HMRC.
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Help and support for VAT
The catch up webinar for VAT accounting schemes has been updated.
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VAT Notice 744C: ships, aircraft and associated services
VAT Notice 744C: ships, aircraft and associated services has been updated.
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Revenue and Customs Brief 2 (2018): VAT - treatment of Advanced Learner Loans
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VAT Notice 744B: freight transport and associated services
VAT Notice 744B has been updated to take account of developments in policy and changes in the law since the December 2010 edition.
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Revenue and Customs Brief 1 (2018): VAT - treatment of affiliation fees for sports clubs
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VAT Mini One Stop Shop: register and use the service
This guidance now includes a 'Get help' section.
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Notice 799: disclosure of tax avoidance schemes for VAT and other indirect taxes
This notice has been updated at paragraph 9.2.
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VAT Information Sheet 01/18: VAT MOSS - exchange rates for period ending December 2017
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VAT Government Information and National Health Trusts (GIANT): service availability and issues
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VAT Notice 700/8: disclosure of VAT avoidance schemes
Information about disclosure of tax avoidance schemes for VAT and other indirect taxes ‘DASVOIT’, which came into force on 1 January 2018 has been added to this notice.
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VAT Information Sheet 08/17: claims by local authorities for overpaid VAT on supplies of sporting services
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Revenue and Customs Brief 6 (2017): VAT – treatment of sports facilities by local councils
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VAT Information Sheet 09/17: changes to the VAT rate for Hungary
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VAT: apply for Simplified Import VAT Accounting (SIVA1)
The 'What to do now' section of the SIVA1 form has been updated with an email address to send applications to.
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Revenue and Customs Brief 4 (2017): judgment of the Supreme Court in Investment Trust Companies
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VAT Notes 2017 Issue 4
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Apply to receive non-financial VAT registration data from HMRC
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Revenue and Customs Briefs
Revenue and Customs Brief 5 (2017): judgment of the Supreme Court has been added to the collection.
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Revenue and Customs Brief 5 (2017): final judgment in Littlewoods
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VAT Notice 700/60: payments on account
Section 2.5.2 has been updated about how to pay VAT by debit or credit.
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Compliance checks: unannounced visits for inspections - CC/FS4
This factsheet has been updated to to include details of what may happen if documents are concealed, destroyed or otherwise disposed.
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VAT online: service availability and issues
Planned downtime on 10 December 2017 added.
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VAT Information Sheet 07/17: construction services and zero-rated relief