GOV.UK
Latest documents
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Register for the VAT Mini One Stop Shop scheme
The guidance has been updated with new information about invoicing, leaving the scheme and which VAT MOSS Return to use to declare VAT.
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VAT rules for supplies of digital services to consumers in the EU
Guidance about the place of supply rules and VAT accounting options for businesses established in the UK and businesses established outside the EU has been updated.
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Find software suppliers for sending VAT Returns and Income Tax updates
11 additions, 2 deletions and 1 amendment to the suppliers information.
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Software suppliers for VAT Returns and the EC Sales List
A new supplier has been added to the software suppliers list.
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Draft legislation: VAT supplies of electronic, telecommunication and broadcasting services orders 2018
Details of outcome and outcome documents have been added.
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Notification of Vehicle Arrivals (NOVA): service availability and issues
Downtime previously planned for 17 and 18 November will now take place on 24 and 25 November.
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Making Tax Digital for VAT: service availability and issues
Downtime previously planned for 17 and 18 November will now take place on 24 and 25 November.
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Making Tax Digital for VAT change of business details: service availability and issues
Downtime previously planned for 17 and 18 November will now take place on 24 and 25 November.
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VAT Government Information and National Health Trusts (GIANT): service availability and issues
Downtime previously planned for 17 and 18 November will now take place on 24 and 25 November.
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EU VAT Refunds: service availability and issues
Downtime previously planned for 17 and 18 November will now take place on 24 and 25 November.
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VAT online: service availability and issues
Downtime previously planned for 17 and 18 November will now take place on 24 and 25 November.
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EC Sales List: service availability and issues
Downtime previously planned for 17 and 18 November will now take place on 24 and 25 November.
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Claim VAT refunds if you build new houses on a DIY basis
Welsh translation added.
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Draft legislation: Amendment of the VAT (Input Tax) (Specified Supplies) Order 1999
Response to consultation has been published.
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VAT reverse charge for building and construction services
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VAT reverse charge for building and construction services guidance note
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Help and support for VAT
The webinars for 'VAT on goods when trading with other countries' and 'VAT on the supply of services when trading with other countries' have been removed.
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VAT grouping eligibility criteria changes
The Exchequer Impact and Economic Impact sections have been updated as part of Budget 2018.
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VAT reverse charge anti-avoidance changes
The 'Exchequer impact (£)' section has been updated.
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VAT gap estimates
Preliminary estimate of the VAT gap (tax year 2017 to 2018)
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HMRC exchange rates for 2018: monthly
The November 2018 monthly exchange rates have been added.
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Changes to the VAT specified supplies anti-avoidance
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VAT thresholds remain unchanged
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Changes to the VAT treatment of vouchers
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Apply for the Fulfilment House Due Diligence Scheme (Notice FH1)
Guidance on how to apply for the Fulfilment House Due Diligence Scheme has been updated.
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The single market (VAT Notice 725)
Paragraph 15.4(d) has been corrected to align with excise guidance. A vendor is responsible for UK Excise Duty when excise goods move between EU member states, as well as appointing a UK representative to account for their duty.
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Making Tax Digital for Business - stakeholder communications pack
Pack updated after launch of Making Tax Digital for VAT pilot.
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Gold acquisitions, imports and investments (VAT Notice 701/21)
Para 11.6 amended to clarify how to correctly record the amount of output tax due under the special accounting scheme for gold.
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Making Tax Digital
Added Making Tax for Digital for VAT timeline graphic.
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Agents: use software to submit VAT Returns
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Use software to submit your VAT Returns
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VAT MOSS exchange rates for 2018
Corrected publish of September rates as originally June rates republished in error.
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Charity funded equipment for medical and veterinary uses (VAT Notice 701/6)
New entries have been added to the list of examples of qualifying zero-rated goods or services in paragraph 4.11.
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Apply for release of goods free of duty and VAT under visiting forces relief (C185)
The postal address to sent the C185 to has been updated.
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Claim back VAT paid in the EU if you're established elsewhere (VAT Notice 723A)
The contact details for tax authorities in other EC member states in section 8 has been updated.
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Customs Declaration Service
Update adding revised guidance and refreshed text to the collection.
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Making Tax Digital for VAT
Added 'Making Tax Digital: how VAT businesses and other VAT entities can get ready'.
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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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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 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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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