GOV.UK
Latest documents
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Customs Declaration Service
Update adding revised guidance and refreshed text to the collection.
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Software suppliers supporting Making Tax Digital for VAT
The list of software suppliers supporting Making Tax Digital for VAT has been updated.
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EC Sales List: service availability and issues
Planned downtime for Tuesday 18 September 2018 added.
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Trading goods regulated under the ‘New Approach’ if there’s no Brexit deal
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VAT Notes 2018 Issue 3
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EU VAT Refunds: service availability and issues
The hyperlink at section headed International Bank Account Number (IBAN) has been updated.
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Applying the correct VAT liability on residential domestic service charges (VAT information sheet 07/18)
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Revenue and Customs Brief 6 (2018): VAT exemption for all domestic service charges
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Claim a VAT refund as an organisation not registered for VAT
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HMRC and online marketplaces agreement to promote VAT compliance
The list of signatories has been updated with a new addition.
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Cash accounting scheme (VAT Notice 731)
Information in section 6.4 how to account for VAT if you leave the scheme voluntarily or because your turnover has exceeded the ceiling, has been updated.
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HMRC exchange rates for 2018: monthly
The September 2018 monthly exchange rates have been added.
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HMRC videos, webinars and email alerts
Information about the HMRC online customer forum has been updated.
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VAT for businesses if there's no Brexit deal
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Administrative agreements with trade bodies (VAT Notice 700/57)
With effect from 1 June 2018 Agreement 2 'The brewers society' is withdrawn.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.’
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Apply for the Fulfilment House Due Diligence Scheme (Notice FH1)
You can now cancel your registration or change your registered details using the online service.
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Local authorities and similar bodies (VAT Notice 749)
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.
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Joint and several liability for unpaid VAT (VAT Notice 726)
Section 2.3 has been updated with information about how to spot missing trader VAT fraud.
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Requested and previous procedure codes for data element 1/10 of CDS
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The single market (VAT Notice 725)
Section 17.9 updated to provide more guidance on changing your VAT Return periods.
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Businesses selling goods in the UK using online marketplaces
VAT registration section updated to include how to register for VAT.
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Overseas business selling goods in the UK
Overview section updated to include information about online marketplaces.
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Revenue and Customs Brief 10 (2018): VAT - cost share exemption
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Postage stamps and philatelic supplies (VAT Notice 701/8)
The VAT calculation for imported collector’s items, in order to maintain the effective rate of 5%, has been updated.
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Report sales to VAT-registered EU businesses using the EC Sales List
The Rhestr Gwerthiannau yn y GE (VAT101) document has been updated.
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Health professionals and pharmaceutical products (VAT Notice 701/57)
Physiotherapist and podiatrist independent prescribers have been added to the list of relevant practitioners at paragraph 3.2.3.
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Partial Exemption Frameworks
A new version of 'Framework for NHS bodies VAT recovery calculation methods' has been added to the guide.
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Help and support for VAT
The latest webinars for introduction to VAT, when you've registered, accounting schemes and VAT flat rate scheme have been updated.
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Registration scheme for racehorse owners (VAT Notice 700/67)
Section '4.6 Recovering VAT you’ve been charged before you registered' of the notice has been updated.
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Revenue and Customs Brief 9 (2018): VAT - damp proofing products
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VAT Notice 708: buildings and construction
VAT Notice 308 has been amended to show that a dwelling can consist of more than one building.
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Draft legislation: Amendment of the VAT (Input Tax) (Specified Supplies) Order 1999
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Personal Export Scheme (VAT Notice 707)
The telephone number for the Personal Transport Unit (PTU) has been updated.
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Revenue and Customs Brief 7 (2018): VAT - motor dealer deposit contributions
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Revenue and Customs Brief 8 (2018): VAT liability of bicarbonate of soda
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HMRC publishes more information on Making Tax Digital
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VAT notices in numerical order
VAT Notice 700/22: Making Tax Digital for VAT has been added to the VAT collection.
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Making Tax Digital for Business - stakeholder communications pack
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VAT grouping eligibility criteria changes
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VAT treatment of vouchers
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Interest harmonisation and sanctions for late payment
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Cancel your VAT registration
The Welsh version of the VAT7 PDF has been replaced with a print and post iForm.
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VAT MOSS exchange rates for 2018
New VAT MOSS exchange rates from 1 June 2018.
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VAT Notes
VAT notes 2018 issue 2 added
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VAT Notes 2018 Issue 2
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Revenue and Customs Brief 4 (2018): aligning time limits for VAT refund schemes
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The Capital Goods Scheme for VAT
Updated title and summary.
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Registering groups, divisions and joint ventures for VAT
Title updated.
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Exemption and partial exemption for VAT
Updated page title and summary.
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Transactions in foreign currencies and VAT
Updated page title and summary.