GOV.UK
Latest documents
-
Check when a business must follow the rules for Making Tax Digital for VAT
If your business makes payments on account, you're in the deferral group and need to start following the rules for Making Tax Digital for VAT on 1 October 2019.
-
Find software suppliers for sending VAT Returns and Income Tax updates
The 'Software suppliers with VAT compatible products in development' section has been updated with 6 addition and 2 removals. The 'VAT compatible software – available now' section has been updated with 13 additions and 3 amendments.
-
Help and support for Making Tax Digital
A webinar has been added to help your business get ready for April 2019.
-
Import VAT on parcels: service availability and issues
-
Manage your import VAT on parcels
-
Register for import VAT on parcels you sell to UK buyers
-
Import VAT on parcels
-
Import VAT on parcels you sell to UK buyers (VAT notice 1003)
-
Link clients to your agent services account
As of 14 February, clients will have 14 days to click the link in the authorisation email.
-
Update your client's details for Making Tax Digital for VAT
You cannot use this service to update you client's bank account details for VAT repayments.
-
Use software to submit your VAT Returns
Page updated to say who can sign up. You cannot sign up to Making Tax Digital for VAT if you're based overseas.
-
Agent services account if you are not based in the UK: service availability and issues
-
Apply for a voluntary clearance amendment (underpayment) (C2001) CHIEF
The latest version of form C2001 has been added.
-
Apply for a voluntary clearance amendment (underpayment) (C2001CDS)
The latest version of form C2001(CDS) has been added.
-
Making Tax Digital for Business - stakeholder communications pack
Added 2 questions and answers to the FAQ section.
-
Sign up for Making Tax Digital for VAT
-
Making Tax Digital for VAT as an agent: step by step
-
Apply for repayment or remission of import duties (C285CDS)
Information about what form to use if you use Customs Handling of Import and Export Freight to import has been added.
-
Notice 372: importing commercial samples free of duty and VAT
The National Import Reliefs Unit telephone number has been updated.
-
Customs, VAT and Excise regulations if the UK leaves the EU without a deal
SI 2019/175 - The Value Added Tax (Input Tax) (Specified Supplies) (EU Exit) Regulations 2019 added to this collection.
-
Making Tax Digital for VAT: service availability and issues
Due to scheduled maintenance some services will be unavailable from Friday 8 February at 5:30pm to Tuesday 12 February at 8:30am. More information about this issue has been added.
-
Goods or services supplied to charities (VAT Notice 701/58)
The section 'Help us improve this notice' has been updated to include a link to the relevant contact for Charities and Community Amateur Sports Clubs.
-
Reliefs from VAT for disabled and older people (VAT Notice 701/7)
The section 'Help us improve this notice' has been updated to include a link to the relevant contact for VAT reliefs for disabled and older people.
-
HMRC exchange rates for 2019: monthly
The February 2019 monthly exchange rates have been added.
-
VAT relief on adapted motor vehicles for disabled people and charities (VAT Notice 1002)
The section 'Help us improve this notice' has been updated to include a link to the relevant contact for VAT reliefs for disabled and older people.
-
How VAT affects charities (VAT Notice 701/1)
The 'Overview' has been amended to include a link to the Charities and Community Amateur Sports Clubs helpline.
-
Charity funded equipment certificates (VAT Notice 701/6 supplement)
The section 'Help us improve this notice' has been updated to include a link to the relevant contact for VAT reliefs for disabled and older people.
-
Sponsorship (VAT Notice 701/41)
Added translation
-
Charity funded equipment for medical and veterinary uses (VAT Notice 701/6)
The section 'Help us improve this notice' has been updated to include a link to the relevant contact for VAT reliefs for disabled and older people.
-
HMRC VAT manuals
The small and medium enterprises assurance manual has been removed.
-
Get VAT relief on certain goods if you have a disability
The 'What HMRC means by ‘designed solely for disabled people' and 'Computer equipment' sections of the guidance have been updated.
-
Notice 366: importing biological and chemical substances for research free of duty and VAT
The contact telephone number for the National Import Reliefs Unit (NIRU) has been amended in section 5.
-
Value Added Tax (VAT) Bulletin
Update with provisional data from October 2018 to December 2018
-
Claim back VAT paid in the EU if you're established elsewhere (VAT Notice 723A)
Paragraph 6.2 has been amended to include new paragraphs 6.2.1, 6.2.2 and 6.2.3 to clarify what is required on a certificate of status, whether you can submit an electronic certificate and what a business address is.
-
Changes to the VAT treatment of vouchers
Information in the 'Further advice' section has been updated.
-
VAT Notice 700/22: Making Tax Digital for VAT
The notice has been updated to clarify the Making Tax Digital rules at section 2.1, and at section 3.2.1.1 to reflect that for a small number of businesses the Making Tax Digital rules will not apply until their first VAT Return period starting on or after 1 October 2019 and that the digital links ‘soft landing period’ for those deferred businesses will be 12 months from their start date.
-
Software suppliers for VAT Returns and the EC Sales List
A new supplier has been added to the software suppliers list.
-
Administrative agreements with trade bodies (VAT Notice 700/57)
Following discussions with the Association of British Insurers section 5 has been amended as this agreement will be withdrawn from 1 February 2019 – it will be superseded by the Partial Exemption Manual.
-
VAT Notice 733: Flat Rate Scheme for small businesses
Paragraph 4.1, step 5 has been amended to clarify the process for choosing your flat rate sector.
-
Excise Notice 179: motor and heating fuels - general information and accounting for Excise Duty and VAT
The email address for Mineral Oil Reliefs Centre has been updated to morc.exciseenquiries@hmrc.gsi.gov.uk.
-
HMRC foreign exchange rates: yearly averages and spot rates
The foreign exchange rates yearly averages up to 31 December 2018 and spot rates for December 2018 have been added.
-
HMRC calculators and tools
Removed the bereavement guide link as it has been replaced.
-
VAT MOSS exchange rates for 2018
The VAT MOSS exchange rates ending December 2018 have been added.
-
VAT Notice 700/1: who should register for VAT
The notice has been updated to reflect changes to the VAT rules for supplies of digital services and the eligibility for non-EU businesses to use the VAT Mini One Stop Shop (VAT MOSS).
-
Place of supply of services (VAT Notice 741A)
Information has been updated in section 14 to reflect changes to the VAT rules for supplies of digital services and the eligibility for non-EU businesses to use the VAT Mini One Stop Shop (VAT MOSS).
-
Apply to join the VAT Annual Accounting Scheme
The Welsh version of this page has been updated.
-
VAT Notes 2018 Issue 4
-
Insurance (VAT Notice 701/36)
Paragraph 7.6 has been amended as the address for the VAT Written Enquiries team has changed.
-
Gold acquisitions, imports and investments (VAT Notice 701/21)
Paragraphs 3.1, 3.2, 4.3, 4.4, 4.5, 7.1 and 7.6 have been amended as the address for the VAT Written Enquiries team has changed.
-
Customs debt liability
Information has been added to explain when to use either form C2001, or C2001CDS.