VAT

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

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• Making Tax Digital for VAT: service availability and issues 15 January 2021

  Planned downtime from 4:30pm to 10pm on Saturday 16 January 2021 has been added.

• Report removal of a new vehicle from Northern Ireland to an EU member state 15 January 2021

  An updated new means of transport - removal from Northern Ireland to an EU member state (VAT411) form has been added.

• Sales of second-hand motor vehicles in Northern Ireland 14 January 2021
• The Margin Scheme on second-hand cars and other vehicles (VAT Notice 718/1) 14 January 2021

  Paragraphs 2.4 and 2.8 have been updated to clarify the use of the scheme between Great Britain and Northern Ireland.

• Reverse Charge Sales List: service availability and issues 14 January 2021

  Planned downtime from 8am to 11pm on Saturday 23 January 2021 has been added.

• EC Sales List: service availability and issues 14 January 2021

  Planned downtime from 8am to 10pm on Saturday 23 January 2021 has been added.

• How to report EU sales made on or before 31 December 2020 for VAT 13 January 2021

  Change to the date in the 'Overview' section - this now refers to EC Sales Lists for sales made on or before 31 December 2020.

• Changes to accounting for VAT for Northern Ireland and Great Britain from 1 January 2021 12 January 2021

  New guidance added to the 'VAT on goods sold from Great Britain, transported via Northern Ireland, to an EU member state'. This explains the changes to VAT treatment according to where the goods are situated at the point at which the transfer of rights to the goods takes place.

• VAT Notice 48: Extra Statutory Concessions 11 January 2021

  Sections 2.6 and 9.1 have been removed from the guidance with effect from 1 January 2021.

• Agricultural Flat Rate Scheme (VAT Notice 700/46) 11 January 2021

  Updates to the entry and exit criteria for the Agricultural Flat Rate Scheme have been added.

• Apply for the Fulfilment House Due Diligence Scheme 8 January 2021

  Transitional arrangements section has been updated.

• EU VAT Refunds: service availability and issues 8 January 2021

  Update made to 'services issues' regarding access to the EU VAT Refund service.

• Register a new vehicle bought by an EC VAT-registered enterprise 7 January 2021

  The new motorised land vehicle purchase by EC VAT-registered enterprises only (VAT411A) form has been updated.

• Auctioneers' Scheme (VAT Notice 718/2) 7 January 2021

  This page has been updated because the Brexit transition period has ended.

• VAT Returns and EC Sales Lists Online: EC Sales List (ECSL) 7 January 2021

  ECSL TXE update for NIP (information for TPVS2) has been added.

• Direction under regulation 2(2) of the Delivery of Tax Information through Software (Ancillary Metadata) Regulations 2019 (S.I. 2019/360) 6 January 2021

  The Commissioners Directions have been updated to include 3 new and 2 amended fraud prevention headers which are mandated from 6 July 2021. Added details under each fraud prevention header on the connection methods available to send fraud header prevention data to HMRC.

• Changes to the VAT MOSS rate for the UK and EU countries 6 January 2021

  Information about the VAT Moss rate for Austria from 1 January 2021 has been added.

• HMRC yearly average and spot rates 6 January 2021

  The yearly averages and spot rates for December 2020 have been added.

• Tell HMRC about an option to tax land and buildings 5 January 2021

  The time limit has been extended from the date the decision to opt was made. This now applies to decisions made between 15 February 2020 and 31 March 2021.

• VAT and value shifting 5 January 2021
• Women's sanitary products (VAT Notice 701/18) 4 January 2021

  Information about the zero rate of VAT has been added.

• Reference Documents for The Customs Tariff (Preferential Trade Arrangements and Tariff Quotas) (Amendment) (EU Exit) Regulations 2020 part 2 4 January 2021

  Updated 'The European Union Origin Reference Document' to correct formatting.

• VAT MOSS exchange rates for 2020 1 January 2021

  The VAT MOSS exchange rates ending December 2020 have been added.

• Check if you can pay a reduced amount of Customs Duty 31 December 2020

  This page has been updated because the Brexit transition period has ended.

• Zero rate tools that manufacture goods for export (VAT Notice 701/22) 31 December 2020

  This page has been updated because the Brexit transition period has ended.

• Sailaway boats supplied for export outside the UK (VAT Notice 703/2) 31 December 2020

  This page has been updated because the Brexit transition period has ended.

• Motoring expenses (VAT Notice 700/64) 31 December 2020

  This page has been updated because the Brexit transition period has ended.

• Ships, trains, aircraft and associated services (VAT Notice 744C) 31 December 2020

  This page has been updated because the Brexit transition period has ended.

• Refunds of VAT paid in the UK on or before 31 December 2020 by EU businesses 31 December 2020

  This page has been updated because the Brexit transition period has ended.

• The Margin and Global Accounting Scheme (VAT Notice 718) 31 December 2020

  This page has been updated because the Brexit transition period has ended.

• Freight transport and associated services (VAT Notice 744B) 31 December 2020

  This page has been updated because the Brexit transition period has ended.

• Health professionals and pharmaceutical products (VAT Notice 701/57) 31 December 2020

  This page has been updated because the Brexit transition period has ended.

• How to fill in and submit your VAT Return (VAT Notice 700/12) 31 December 2020

  This page has been updated because the Brexit transition period has ended.

• Land and property (VAT Notice 742) 31 December 2020

  This page has been updated because the Brexit transition period has ended.

• Freight containers for export from the UK (VAT Notice 703/1) 31 December 2020

  This page has been updated because the Brexit transition period has ended.

• Partial exemption (VAT Notice 706) 31 December 2020

  This page has been updated because the Brexit transition period has ended.

• Paying VAT on imports from outside the UK to Great Britain and from outside the EU to Northern Ireland 31 December 2020

  This page has been updated because the Brexit transition period has ended.

• Point of Sale VAT Retail Scheme (VAT Notice 727/3) 31 December 2020

  This page has been updated because the Brexit transition period has ended.

• Change your details or cancel your registration for FHDDS 31 December 2020

  This page has been updated because the Brexit transition period has ended.

• Domestic reverse charge procedure (VAT Notice 735) 31 December 2020

  This page has been updated because the Brexit transition period has ended.

• Refunds of VAT for UK businesses buying in EU countries 31 December 2020

  This page has been updated because the Brexit transition period has ended.

• Gold imports and exports (VAT Notice 701/21) 31 December 2020

  This page has been updated because the Brexit transition period has ended.

• Claim VAT back on tax-free shopping in Northern Ireland 31 December 2020
• Retail Export Scheme (Northern Ireland) 31 December 2020
• Goods exported from the UK from 1 January 2021 (VAT Notice 703) 31 December 2020

  This page has been updated because the Brexit transition period has ended.

• Place of supply of services (VAT Notice 741A) 31 December 2020

  This page has been updated because the Brexit transition period has ended.

• Insurance (VAT Notice 701/36) 31 December 2020

  This page has been updated because the Brexit transition period has ended.

• VAT Refund Scheme for museums and galleries (VAT Notice 998) 31 December 2020

  This page has been updated because the Brexit transition period has ended.

• Clubs and associations' VAT responsibilities (VAT Notice 701/5) 31 December 2020

  This page has been updated because the Brexit transition period has ended.

• Dispatches of goods from Northern Ireland to the EU, and charging VAT 31 December 2020