VAT

Latest documents

• From: HM Revenue & Customs, HM Treasury, Border Force, Closed organisation: Department for Business, Innovation & Skills, Department for Work and Pensions, and Driver and Vehicle Licensing Agency

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• Administrative agreements with trade bodies (VAT Notice 700/57)

  15 August 2018

  With effect from 1 June 2018 Agreement 2 'The brewers society' is withdrawn. A business who is currently using this agreement should review their method to ensure that it's still fair and reasonable.’

• Apply for the Fulfilment House Due Diligence Scheme (Notice FH1)

  14 August 2018

  You can now cancel your registration or change your registered details using the online service.

• Local authorities and similar bodies (VAT Notice 749)

  14 August 2018

  The contact details and how to put things right has been updated. It gives a better understanding of the work of public bodies and the general provisions of VAT reclaims, further information on the calculation of VAT attributable to exempt suppplies as well as the new rules on occasional breaches of the insignificance test.

• Joint and several liability for unpaid VAT (VAT Notice 726)

  6 August 2018

  Section 2.3 has been updated with information about how to spot missing trader VAT fraud.

• Requested and previous procedure codes for data element 1/10 of CDS

  1 August 2018

• The single market (VAT Notice 725)

  31 July 2018

  Section 17.9 updated to provide more guidance on changing your VAT Return periods.

• Businesses selling goods in the UK using online marketplaces

  31 July 2018

  VAT registration section updated to include how to register for VAT.

• Overseas business selling goods in the UK

  31 July 2018

  Overview section updated to include information about online marketplaces.

• Revenue and Customs Brief 10 (2018): VAT - cost share exemption

  31 July 2018

• Postage stamps and philatelic supplies (VAT Notice 701/8)

  30 July 2018

  The VAT calculation for imported collector’s items, in order to maintain the effective rate of 5%, has been updated.

• Report sales to VAT-registered EU businesses using the EC Sales List

  27 July 2018

  The Rhestr Gwerthiannau yn y GE (VAT101) document has been updated.

• Health professionals and pharmaceutical products (VAT Notice 701/57)

  27 July 2018

  Physiotherapist and podiatrist independent prescribers have been added to the list of relevant practitioners at paragraph 3.2.3.

• Partial Exemption Frameworks

  26 July 2018

  A new version of 'Framework for NHS bodies VAT recovery calculation methods' has been added to the guide.

• Help and support for VAT

  25 July 2018

  The latest webinars for introduction to VAT, when you've registered, accounting schemes and VAT flat rate scheme have been updated.

• Registration scheme for racehorse owners (VAT Notice 700/67)

  24 July 2018

  Section '4.6 Recovering VAT you’ve been charged before you registered' of the notice has been updated.

• HMRC exchange rates for 2018: monthly

  23 July 2018

  The August 2018 monthly exchange rates have been added.

• Revenue and Customs Brief 9 (2018): VAT - damp proofing products

  20 July 2018

• VAT Notice 708: buildings and construction

  20 July 2018

  VAT Notice 308 has been amended to show that a dwelling can consist of more than one building.

• Draft legislation: Amendment of the VAT (Input Tax) (Specified Supplies) Order 1999

  19 July 2018

• Personal Export Scheme (VAT Notice 707)

  18 July 2018

  The telephone number for the Personal Transport Unit (PTU) has been updated.

• Revenue and Customs Brief 7 (2018): VAT - motor dealer deposit contributions

  17 July 2018

• Revenue and Customs Brief 8 (2018): VAT liability of bicarbonate of soda

  13 July 2018

• HMRC publishes more information on Making Tax Digital

  13 July 2018

• VAT notices in numerical order

  13 July 2018

  VAT Notice 700/22: Making Tax Digital for VAT has been added to the VAT collection.

• Making Tax Digital for Business - stakeholder communications pack

  13 July 2018

• VAT grouping eligibility criteria changes

  6 July 2018

• VAT treatment of vouchers

  6 July 2018

• Interest harmonisation and sanctions for late payment

  6 July 2018

• Cancel your VAT registration

  5 July 2018

  The Welsh version of the VAT7 PDF has been replaced with a print and post iForm.

• VAT MOSS exchange rates for 2018

  3 July 2018

  New VAT MOSS exchange rates from 1 June 2018.

• VAT Notes

  28 June 2018

  VAT notes 2018 issue 2 added

• VAT Notes 2018 Issue 2

  28 June 2018

• HMRC and online marketplaces agreement to promote VAT compliance

  27 June 2018

  The list of signatories has been updated with new additions.

• Revenue and Customs Brief 4 (2018): aligning time limits for VAT refund schemes

  25 June 2018

• The Capital Goods Scheme for VAT

  18 June 2018

  Updated title and summary.

• Registering groups, divisions and joint ventures for VAT

  18 June 2018

  Title updated.

• Exemption and partial exemption for VAT

  18 June 2018

  Updated page title and summary.

• Transactions in foreign currencies and VAT

  18 June 2018

  Updated page title and summary.

• Private use and self-supply of goods and services for VAT

  18 June 2018

  Updated page title and summary.

• Revenue and Customs Brief 5 (2018): VAT liability on goods supplied on approval

  18 June 2018

• HMRC calculators and tools

  12 June 2018

  The Capital Gains Tax shares and property calculators have been added to the list of tools.

• Insolvency (VAT Notice 700/56)

  4 June 2018

  The VAT 426 processing team telephone number at section 7.5 has been updated.

• Tell HMRC about an option to tax land and buildings

  29 May 2018

  New version of VAT1614A to update the signature date field.

• Imports (VAT Notice 702)

  16 May 2018

  You now need to report imports that are over £873 in value on a Single Administrative Document.

• Antiques or art from historic houses (VAT Notice 701/12)

  14 May 2018

• Exchange rates from HMRC in CSV and XML format

  4 May 2018

  The page title and summary have been changed to include CSV and XML so that it's clearer for users.

• Trade information among unregistered VAT businesses

  1 May 2018

• Compliance checks: penalties for VAT and excise wrongdoing - CC/FS12

  30 April 2018

  English and Welsh updates to existing an factsheet.

• How to spot missing trader VAT fraud

  27 April 2018

  The VAT: missing trader fraud leaflet has been updated.

• Notice 252: valuation of imported goods for customs purposes, VAT and trade statistics

  27 April 2018

  Section 2.6 of the notice has been updated with new information on how to disagree with a Customs decision.