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  1. Home
  2. Business tax
  3. VAT
VAT

Latest documents

From:
HM Revenue & Customs, HM Treasury, Driver and Vehicle Licensing Agency, Border Force, Office of Tax Simplification, and The Scottish Government

Subscriptions

  • Get emails for this topic
  • Exclude a new building from an option to tax for VAT purposes
    • 18 August 2022

    The address for sending your completed form and any supporting documents has been updated.

  • Making Tax Digital for VAT: service availability and issues
    • 18 August 2022

    The service issue about viewing your account has been resolved.

  • Agent services account if you are not based in the UK: service availability and issues
    • 18 August 2022

    The service issue about viewing your account has been resolved.

  • Revoke an option to tax for VAT purposes within the first 6 months
    • 18 August 2022

    The address for sending your completed form and any supporting documents has been updated.

  • Check a UK VAT number: service availability and issues
    • 15 August 2022

    A service issue about checking a UK VAT number for new VAT registrations has been added.

  • VAT payments on account
    • 11 August 2022

    The postal address for the payments on account team has been updated.

  • Customs, VAT and Excise UK transition legislation from 1 January 2021
    • 10 August 2022

    Added multiple links.

  • Tell HMRC about any errors in your VAT Return
    • 8 August 2022

    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.

  • Caravans and houseboats (VAT Notice 701/20)
    • 5 August 2022

    The temporary reduced rate of 5% that was applied to tourism and hospitality has been corrected to July 2020.

  • Complete your VAT Return to account for import VAT
    • 5 August 2022

    Information on checking your previous VAT Returns if you had problems with your monthly statements has been updated.

  • Food products (VAT Notice 701/14)
    • 5 August 2022

    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.

  • Catering, takeaway food (VAT Notice 709/1)
    • 5 August 2022

    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.

  • Hotels and holiday accommodation (VAT Notice 709/3)
    • 5 August 2022

    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.

  • Register for VAT by post
    • 5 August 2022

    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.

  • HMRC tools and calculators
    • 29 July 2022

    The 'Trusts' section has been removed as the content is now out of date.

  • Help and support for VAT
    • 27 July 2022

    A new recorded webinar about accounting for VAT on the sale of cars on finance has been added.

  • Get confirmation from HMRC that you are trading in the UK
    • 26 July 2022

    Information on who can request a certificate of status has been updated.

  • Insolvency (VAT Notice 700/56)
    • 22 July 2022

    Section 13.2 has been added to give information on set-off and preferential debts.

  • EC Sales List: service availability and issues
    • 15 July 2022

    Planned downtime from 8am to 10pm on Saturday 16 July 2022 has been added.

  • Reverse Charge Sales List: service availability and issues
    • 14 July 2022

    Planned downtime from 8am to 11pm on Saturday 16 July 2022 has been added.

  • VAT rates on different goods and services
    • 11 July 2022

    The VAT rate for energy-saving materials in residential buildings in Great Britain is now 0%.

  • Funded pension schemes (VAT Notice 700/17)
    • 7 July 2022

    Section 6, Insolvent companies added.

  • Apply to receive non-financial VAT registration data from HMRC
    • 5 July 2022

    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.

  • How to apply for a repayment of import duty and VAT if you've overpaid (C285)
    • 4 July 2022

    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.

  • Apply to use Simplified Import VAT Accounting
    • 4 July 2022

    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.

  • Register for VAT if supplying goods under certain directives
    • 30 June 2022

    The VAT1C form and notes have been updated.

  • VAT partial exemption toolkit
    • 29 June 2022

    The Agent toolkit for VAT partial exemption has been revised for 2022.

  • VAT input tax toolkit
    • 28 June 2022

    The VAT input tax toolkit has been updated.

  • People involved in transactions connected with VAT fraud
    • 15 June 2022

    Published lists for 15 June 2022.

  • Apply for permission to opt to tax land or buildings
    • 10 June 2022

    The form VAT1614H has been updated.

  • Notice 252: valuation of imported goods for customs purposes, VAT and trade statistics
    • 10 June 2022

    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.

  • Pay no import duty and VAT on medical supplies and protective equipment brought in due to coronavirus (COVID-19)
    • 10 June 2022

    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
    • 9 June 2022

  • Apply for VAT group registration or amend your details
    • 1 June 2022

    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
    • 1 June 2022

  • Compliance checks: How to avoid penalties for Making Tax Digital for VAT – CC/FS69
    • 31 May 2022

  • Updates on VAT appeals
    • 27 May 2022

    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.

  • Electronic invoicing (VAT Notice 700/63)
    • 26 May 2022

    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.

  • Domestic reverse charge procedure (VAT Notice 735)
    • 25 May 2022

    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.

  • Barristers and advocates (VAT Notice 700/44)
    • 20 May 2022

    The addresses for the GABS Team and Government Accounting and Barristers Team have been updated.

  • Partial exemption (VAT Notice 706)
    • 20 May 2022

    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
    • 19 May 2022

  • The VAT treatment of passenger transport (VAT Notice 744A)
    • 18 May 2022

    Information has been updated about accounting for VAT on goods sold on board ferries between Great Britain and Northern Ireland.

  • Exemption and partial exemption from VAT
    • 18 May 2022

    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.

  • One Stop Shop Union scheme: service availability and issues
    • 18 May 2022

    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.

  • Group and divisional registration (VAT Notice 700/2)
    • 18 May 2022

    More information has been added to section 7.3.2 about sales of goods by members of a UK VAT group.

  • Changes to accounting for VAT for Northern Ireland and Great Britain from 1 January 2021
    • 18 May 2022

    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
    • 18 May 2022

  • VAT: amendment to reverse charge for mobile phones and computer chips to disapply sales reporting requirement
    • 18 May 2022

  • Register for VAT
    • 17 May 2022

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