GOV.UK
VAT: latest documents
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VAT: supply splitting tax avoidance schemes (Spotlight 38)
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HMRC exchange rates for 2017: monthly
The July 2017 monthly exchange rates have been added to the page.
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VAT: get clearance on the rules for complex transactions
The date of the trial for VAT ruling requests has been extended to 30 September 2018. Denmark, Ireland, Italy and Sweden have been added to list of participating member states.
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VAT Notice 701/49: finance
An update has been made to the second bullet within Paragraph 4.4, What supplies are not considered exempt credit.
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Videos, webinars, e-learning and emails on VAT
New webinars added and updates made to the times and dates of the existing webinars.
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HMRC directors' loan accounts toolkit
The Agent toolkit for 'Directors’ Loan Accounts' updated for 2016 to 2017 has been updated.
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HMRC private and personal expenditure toolkit
Agent toolkit for 'Private and personal expenditure' updated for 2016 to 2017.
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VAT Notice 702: imports
The email address for National Duty Repayment Centre (NDRC) enquiries has been updated.
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VAT: notification of insolvency details (VAT769)
This guidance has been updated to show a new address for sending completed notification for Members voluntary liquidations.
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VAT rates on different goods and services
Restaurant and catering added to Food and drink, animals, animal feed, plants and seeds section, also VAT Notice 709/1 link added.
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VAT: application for registration (VAT1)
The Welsh version of form VAT1 Notes has been added.
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VAT Notes
VAT Notes 2017 Issue 1 added to collection page.
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VAT Notes 2017 Issue 1
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HMRC company losses toolkit
Agent toolkit for Company Losses for 2016 to 2017 has been added.
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HMRC property rental toolkit
Agent toolkit for Property Rental updated for 2016 to 2017.
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VAT Notice 700/56: insolvency
Paragraph 1.4 updated with new address and phone number for members voluntary liquidations.
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VAT Notice 701/30: education and vocational training
This notice cancels and replaces Notice 701/30 Educational and Vocational Training (25 February 2014). It has been updated to explain the treatment of funds taken from the new apprenticeship service account to pay external providers for apprenticeship training with effect from 1 May 2017.
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Work out your VAT fuel scale charge
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Draft legislation: VAT use and enjoyment for telecommunication services
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HMRC foreign exchange rates: yearly averages and spot rates
The yearly averages and spot rates for March 2017 have been added to this page.
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HMRC Capital Gains Tax for trusts and estates supplementary toolkit
Agent toolkit for Capital Gains Tax for Trusts and Estates updated for 2016 to 2017.
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HMRC chargeable gains for companies toolkit
Agent toolkit for Chargeable Gains for Companies updated for 2016 to 2017.
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HMRC trusts and estates toolkit
Agent toolkit for Trusts and Estates updated for 2016 to 2017.
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VAT appeal updates
An updated list of VAT appeals that HM Revenue and Customs has lost and that may have implications for other businesses.
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Compliance checks: unannounced visits for inspections - CC/FS4
Compliance checks series factsheet updated under heading 'What if you have a reasonable excuse for not allowing the inspection to take place' to show criteria for reasonable excuse.
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HMRC National Insurance contributions and statutory payments toolkit
Agent toolkit for National Insurance contributions and statutory payments toolkit updated for 2016 to 2017.
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HMRC Capital Gains Tax for shares toolkit
Agent toolkit for Capital Gains Tax for Shares updated for 2016 to 2017.
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HMRC expenses and benefits from employment toolkit
Agent toolkit for expenses and benefits from employment updated for 2016 to 2017.
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HMRC Capital Gains Tax for land and buildings toolkit
Agent toolkit for Capital Gains Tax for land and buildings updated for 2016 to 2017.
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HMRC calculators and tools
New Inheritance Tax additional threshold calculator added
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VAT: new means of transport - removal from the UK to another member state of the EU (VAT411)
Croatia added to the list of countries who are member states of the European Union.
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VAT information sheets
New VAT Information Sheet added - 04/17: VAT MOSS - exchange rates for period ending March 2017
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VAT Notice 718/2: the auctioneers' scheme
The title of this notice has changed from 'the VAT auctioneers' scheme' to read 'the auctioneers' scheme'.
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VAT Notice 718: the Margin Scheme and global accounting
The title has changed from 'the VAT Margin Scheme and global accounting' to read 'the Margin Scheme and global accounting'.
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VAT Information Sheet 04/17: VAT MOSS - exchange rates for period ending March 2017
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VAT Notice 733: Flat Rate Scheme for small businesses
This notice cancels and replaces Notice 733 (February 2017). Details of the changes to the previous version can be found in paragraph 1.2 of this notice.
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Supplier information about zero-rated VAT supply of an adapted motor vehicle (VAT1617A)
Survey replaced with new form for suppliers who supply adapted motor vehicles at the zero rate of VAT.
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Customer declaration for zero-rated VAT supply of an adapted motor vehicle (VAT1615A)
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VAT Notice 700/11: cancelling your registration
This notice cancels and replaces VAT Notice 700/11: supplement (June 2016). Details of any changes to the previous version can be found in paragraph 1.2 of this notice.
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VAT Notice 700/1: should I be registered for VAT?
This notice cancels and replaces Notice 700/1: Supplement (November 2016). Details of any changes to the previous version can be found in paragraph 1.2 of this notice.
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Notice 999: catalogue of publications
New notices, 'VAT Notice 1002: adapted motor vehicles for disabled people and charities' and 'Excise Notice 2003: Tobacco Duty - the Raw Tobacco Approval Scheme', have been added to the numerical listing.
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VAT Notice 701/29: betting, gaming and lotteries
Amendment at paragraph 2.6.
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VAT Notice 1002: adapted motor vehicles for disabled people and charities
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Revenue and Customs Brief 1 (2017): VAT - historical bad debt relief claims
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Revenue and Customs Briefs
Revenue and Customs Brief 1 (2017) has been added to the collection.
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VAT: refund scheme for museums and galleries
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VAT Notice 742A: opting to tax land and buildings
This notice has been updated to reproduce guidance on the 2% occupation rule at paragraphs 13.8.7 and 13.8.8.
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VAT Notice 700/45: how to correct VAT errors and make adjustments or claims
Address change for the VAT Error Correction Team (VATECT) office in section 4.11.
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VAT: road fuel scale charge tables
VAT Updated Valuation Table: Road Fuel Scale Charges effective from 1 May 2017 added to the page.
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VAT registration threshold