GOV.UK
Latest documents
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Help and support for VAT
Webinars for 'VAT Accounting Schemes', 'VAT Flat Rate Schemes', 'How to complete your VAT Return' and a video to 'Find out if you need to register your business for VAT' have been added to the page.
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Find software that's compatible with Making Tax Digital for VAT
The list of providers with compatible software in development has been updated, 11 software providers have been removed.
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Manage your client's details for Making Tax Digital for VAT
You can use this service to manage your client's VAT details. There's a different way to manage your own business's VAT account.
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Report sales to VAT-registered EU businesses using the EC Sales List
The English and Welsh versions of the VAT101 notes have been updated and the postal address for sending the form has been updated.
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EC Sales List continuation sheet
Postal address to send completed forms to updated.
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Making Tax Digital for VAT as an agent: step by step
Sign your client up at least 72 hours before their VAT Return is due, or 7 working days before if they pay by Direct Debit.
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Opting to tax land and buildings (VAT Notice 742A)
The list of authorised signatories in section 7, paragraph 7.6 Authorised persons for particular legal entities, has been updated to include corporate bodies, overseas entities and power of attorneys.
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Making Tax Digital for VAT as a business: step by step
The deadlines and frequency of your VAT Returns and payments will not change when you sign up for Making Tax Digital for VAT.
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Making Tax Digital for VAT: service availability and issues
Planned downtime from Thursday 16 May 2019 10pm to midnight has been added.
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Tell HMRC about land and property supplies you're making
Updated with information that's needed when completing form VAT5L for developing or working on your own land or property.
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Sponsorship (VAT Notice 701/41)
Guidance on mixed sponsorship and donations and claiming input tax on the prizes you receive for competitions has been updated.
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Compliance checks: penalties for VAT and excise wrongdoing - CC/FS12
Text relating to the 10% penalty restriction has been updated following comment in cases heard at tribunal.
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VAT Notice 700/22: Making Tax Digital for VAT
Guidance on the turnover test, following the rules when you're exempt, digital links, supplies made by third party agents and supplies received has been updated. Guidance on use of supplier statements, petty cash transactions and charity fundraising events has been added.
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VAT returns and EC Sales Lists Online: VAT
VAT non-form validation rules version 1.3 has been updated with version 1.4.
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Claim relief on goods imported then supplied to another EU country
Information added to the OSR section for the conditions of a 'freight forwarder'.
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How VAT affects charities (VAT Notice 701/1)
Section 5.9.6 has been added to give guidance on mixed sponsorship and donations.
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Charity funded equipment for medical and veterinary uses (VAT Notice 701/6)
Information about eligible bodies has been updated to help clarify those eligible to receive qualifying goods and services at the zero rate.
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Goods Location Codes for data element 5/23 of CDS
6 additions to the Appendix 16A: Airports list
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Software suppliers for VAT Returns and the EC Sales List
A new supplier has been added to the software list.
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Making Tax Digital
Added link to 'Making Tax Digital for VAT' guidance pages now that Making Tax Digital has gone live.
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HMRC exchange rates for 2019: monthly
The April 2019 exchange rate for Australia has been updated.
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Value Added Tax (VAT) Bulletin
Update with provisional data from January 2019 to March 2019.
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Help and support for Making Tax Digital
Webinar about Making Tax Digital for Income Tax updated.
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HMRC Datalab datasets: VAT
Updated years of data availability.
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VAT Notice 700/1: who should register for VAT
VAT Notice 700/1: supplement has been updated to include the VAT registration and deregistration thresholds for 2018 to 2019.
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Fulfilment House Due Diligence Scheme registered businesses list
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Road fuel scale charge tables for VAT
The VAT Updated Valuation Table for Road Fuel Scale Charges effective from 1 May 2019 has been updated.
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Revenue and Customs Brief 2 (2019): VAT – import VAT deducted as input tax by non-owners
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Check when a business must follow the rules for Making Tax Digital for VAT
The bullet points at sub-heading 'Who must follow the rules from 1 October 2019' have been updated to include 'has a taxable turnover over £85,000'.
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Making Tax Digital for Business - stakeholder communications pack
Updated information about paying by direct debit in 'Key messages for agents' section.
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Draft legislation: VAT (Reduced Rate) (Energy-Saving Materials) Order 2019
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Revenue and Customs Brief 12 (2018): refunds of VAT in the UK for non-EU businesses
This brief has been updated with information about claims for the 2017 to 2018 period from US claimants.
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VAT on goods you move from Ireland to Northern Ireland if the UK leaves the EU without a deal
Information about importing vehicles from Ireland to Northern Ireland has been added.
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VAT MOSS exchange rates for 2019
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Notice 101: deferring duty, VAT and other charges
The information in 'Introduction', 'What can be deferred', 'Payments', 'Guarantees', Deferment approval', 'Procedure', 'Statements', 'Duty Deferment approval criteria' has been updated.
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Making Tax Digital becomes law
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Direction under regulation 2(2) of the Delivery of Tax Information through Software (Ancillary Metadata) Regulations 2019 (S.I. 2019/360)
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Statutory Instruments relating to EU Exit
These SIs were re-laid under an affirmative procedure 28 March 2019: The Cash Controls (Amendment) (EU Exit) Regulations 2019 The Customs (Economic Operators Registration and Identification) (Amendment) (EU Exit) Regulations 2019 The Customs Safety and Security Procedures (EU Exit) Regulations 2019
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Link clients to your agent services account
You cannot view client lists in your agent services account. To view your current client lists, sign in to your HMRC online services for agents account.
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Keep digital records for Making Tax Digital for VAT
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HMRC impact assessment for VAT and services if the UK leaves the EU without a deal
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VAT online: service availability and issues
You will be unable to use this service from Tuesday 26 March 2019 at 9:55pm to 2:40am on Wednesday 27 March 2019. Information about this issue has been added.
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Disclosing VAT and other indirect tax avoidance schemes (VAT Notice 799)
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Sign up for Making Tax Digital for VAT
Businesses that currently pay VAT by Direct Debit cannot sign up in the 7 working days leading up to, or the 5 working days after their VAT Return is due.
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Group and divisional registration (VAT Notice 700/2)
As announced at Budget 2018, HMRC has revised existing guidance for VAT groups to clarify which overseas services can be classified as bought-in services to ensure that such services are subject to UK VAT. Other changes include clarification of our existing policies and changing the limits where the amount is trifling. This notice has been updated accordingly. These changes take effect from 1 April 2019. Further updates will be required at a later date to reflect the legislative changes to the eligibility criteria to include UK bodies corporate and relevant persons once the relevant provisions in the Finance Act 2019 come into force.
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Amendment to VAT Regulation 38: Statutory Instrument technical consultation
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VAT IT system changes for businesses outside the UK if the UK leaves the EU with no deal
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Local authorities and similar bodies (VAT Notice 749)
Section 2.2 has been updated to include eligibility information on reclaiming VAT on non-business activities.
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VAT guide (VAT Notice 700)
Para 8.4 'Hire purchase under an agreement for the sale of goods' updated.
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VAT gap estimates
Second estimate of the VAT gap (tax year 2017 to 2018)