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- VAT Payment Plan: service availability and issues
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VAT online: service availability and issues
Scheduled maintenance message from 6:45pm to 7:30pm on Saturday 27 May 2023 has been added.
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Customs, VAT and Excise UK transition legislation from 1 January 2021
Updated with SI 2023/557 The Customs (Origin of Chargeable Goods: Developing Countries Trading Scheme) Regulations 2023 and SI 2023/561 The Trade Preference Scheme (Developing Countries Trading Scheme) Regulations 2023
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Employers PAYE payment plan: service availability and issues
Planned downtime from 5pm on Tuesday 23 May 2023 to 9am Tuesday 30 May 2023 has been added.
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Buildings and construction (VAT Notice 708)
Sections 13.8.1 and 13.9 have been updated to clarify that electrical blinds are not ordinarily incorporated in dwellings.
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Claim a VAT-related payment if you buy second-hand motor vehicles in Great Britain and export them to the EU for resale
A link to how to claim a VAT-related payment using the second-hand motor vehicle payment scheme if you do not have a business establishment in the UK has been added.
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Fulfilment House Due Diligence Scheme registered businesses list
The list has been updated with 8 additions.
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One Stop Shop Union scheme: service availability and issues
Planned downtime has been extended from Tuesday 16 May 2023 8am to 5pm Wednesday 17 May 2023.
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Compliance checks: unannounced visits for inspections — CC/FS4
The bullet point 'names of the inspecting officers' has been removed from the 'About the notice of inspection' section. This is because the names of inspecting officers are no longer included in the notice of inspection.
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Fuel and power (VAT Notice 701/19)
Clarification of the requirement for certificates by charities has been added.
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HMRC yearly average and spot rates
Average rates for the year to 31 March 2023 and spot rates on 31 March 2023 have been added.
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Energy-saving materials and heating equipment (VAT Notice 708/6)
Guidance on the time-limited zero rate of VAT for installations of energy-saving materials installed in residential accommodation in Northern Ireland, with effect from 1 May 2023, has been added.
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Check which records to keep for second-hand vehicles you export to the EU for resale
Information about what should be included in your stock book has been updated.
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Sales of second-hand motor vehicles in Northern Ireland
You can now use the second-hand motor vehicle payment scheme to claim VAT-related payments.
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Check which records to keep for second-hand vehicles you move to Northern Ireland for resale
Information about what should be included in your stock book has been updated.
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Claim a VAT-related payment if you buy second-hand motor vehicles in Great Britain and move them to Northern Ireland for resale
You can now use the second-hand motor vehicle payment scheme to claim VAT-related payments.
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Register to report and pay VAT on distance sales of goods from Northern Ireland to the EU
You can now access the OSS Union scheme through your HMRC business tax account.
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Pay the VAT due on your One Stop Shop VAT Return
You can now access the OSS Union scheme through your HMRC business tax account.
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Submit your One Stop Shop VAT Return
You can now access the OSS Union scheme through your HMRC business tax account.
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Pay no import duty and VAT when importing decorations and awards
Guidance on how to claim if you are importing as freight has been updated.
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Pay no import duties or VAT on inherited goods
Guidance on how to claim if you are importing as freight has been updated.
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Pay no Customs Duty or VAT on goods for disabled people
Guidance on how to claim if you are importing goods as freight or in baggage been updated.
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Pay less Customs Duty and VAT if you are importing capital goods
Guidance on how to claim if you are importing goods as freight or in baggage been updated.
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Pay no import duties or VAT on importing goods for testing
Guidance on how to claim if you are importing goods as freight or in baggage been updated.
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Pay no import duty and VAT on importing commercial samples
Guidance on how to claim if you are importing as freight has been updated.
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Pay no import duty or VAT on donated medical equipment
Guidance on how to claim if you are importing as freight has been updated.
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Pay no Customs Duty or VAT on blood grouping, tissue typing and therapeutic substances
Guidance on how to claim if you are importing as freight has been updated.
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Instruct your bank or building society to pay your VAT by Direct Debit
Instruction to your bank or building society to pay by Direct Debit (VATC9) has been removed. If you only need one signature to set up a Direct Debit, you can set it up online by signing in to your VAT account. If you need more than one signature, complete the Making Tax Digital VATC9 form.
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Revenue and Customs Brief 12 (2021): VAT treatment of gaming machines from 6 December 2005 to 31 January 2013
The guidance has been updated to clarify that HMRC are not paying out claim elements that relate to income from crane grab, coin pushers and penny fall game machines.
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Agent services account if you are not based in the UK: service availability and issues
Planned downtime from 5pm on Friday 14 April to 9am on Monday 17 April has been added.
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VAT on goods exported from the UK (VAT Notice 703)
Information on evidence relating to zero rating and direct exports has been updated in paragraphs 6.1, 6.5, 7.3 and 7.4.
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HMRC email updates, videos and webinars for VAT
The link to the recorded webinar about the VAT reverse charge for construction services has been updated.
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HMRC email updates, videos and webinars for Making Tax Digital
The link to the recorded webinar for Making Tax Digital for VAT has been updated.
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Making Tax Digital for VAT as an agent: step by step
Guidance around agents copying VAT clients across to their agent services account has been removed. Agents can no longer do this.
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Government departments partial exemption framework
To make the information accessible, this page has been published in HTML format to replace the original PDF. It has also been updated to remove outdated EU references as a result of the UK leaving the EU. The other content of this document has not changed.
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Flat Rate Scheme for small businesses (VAT Notice 733)
In Section 5.2 the email address to send your VAT600FRS Flat Rate Scheme application form to has been updated to: frsapplications.vrs@hmrc.gov.uk. This will not affect any applications that you have already sent to the previously published email address. You do not need to resend them.
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People involved in transactions connected with VAT fraud
Published new list of people involved in transactions connected to VAT fraud.
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Check a UK VAT number: service availability and issues
Updated the 'service issues' section to confirm that there are some instances where VAT registrations may not appear in the online service. We are working to resolve this issue.
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Updates on VAT appeals
The list of VAT appeals that HMRC has lost and that may have implications for other businesses has been updated with 2 amendments.
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VAT gap estimates
The page has been updated with the 'second estimate of the VAT gap (tax year 2021 to 2022)'
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How late payment penalties work if you pay VAT late
Welsh translation added.
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Complete your VAT Return to account for import VAT
Information about what to do if there are specific entries missing from your statement has been added to the 'how to complete a VAT Return if you're having problems with your monthly statements' section.
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VAT and overseas goods sent to the UK and returned to the seller
Added translation
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Charging VAT on goods sold direct to customers in the UK
Added translation
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Charging VAT when using an online marketplace to sell goods to customers in the UK
Added translation
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VAT guide (VAT Notice 700)
Section 31 'Apportionment of output tax' updated with 2 basic methods of apportioning output tax — one based on selling prices, the other based on cost values.
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Penalty points and penalties if you submit your VAT Return late
Added translation
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Animals and animal food (VAT Notice 701/15)
Assistance dogs are now mentioned in the '6.4 Food for working dogs' section.
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Repayment interest on VAT credits or overpayments
Translation added.
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Find software that's compatible with Making Tax Digital for VAT
Information about who to contact if you have issues with your Making Tax Digital for VAT software, has been added.