VAT

Latest documents

• From: HM Revenue & Customs, HM Treasury, Border Force, Closed organisation: Department for Business, Innovation & Skills, Department for Work and Pensions, and Driver and Vehicle Licensing Agency

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• The Capital Goods Scheme for VAT

  18 June 2018

  Updated title and summary.

• Registering groups, divisions and joint ventures for VAT

  18 June 2018

  Title updated.

• Exemption and partial exemption for VAT

  18 June 2018

  Updated page title and summary.

• Transactions in foreign currencies and VAT

  18 June 2018

  Updated page title and summary.

• Private use and self-supply of goods and services for VAT

  18 June 2018

  Updated page title and summary.

• Revenue and Customs Brief 5 (2018): VAT liability on goods supplied on approval

  18 June 2018

• HMRC calculators and tools

  12 June 2018

  The Capital Gains Tax shares and property calculators have been added to the list of tools.

• Apply for the Fulfilment House Due Diligence Scheme (Notice FH1)

  8 June 2018

  Link to contact VAT general enquiries replaced with excise enquiries.

• Cancel your VAT registration

  5 June 2018

  The VAT7 PDF has been replaced with a print and post iForm.

• Insolvency and VAT (Notice 700/56)

  4 June 2018

  The VAT 426 processing team telephone number at section 7.5 has been updated.

• Help and support for Making Tax Digital

  31 May 2018

• HMRC exchange rates for 2018: monthly

  29 May 2018

  The June 2018 monthly exchange rates have been added.

• HMRC and online marketplaces agreement to promote VAT compliance

  29 May 2018

  The list of signatories has been added to the page.

• Tell HMRC about an option to tax land and buildings

  29 May 2018

  New version of VAT1614A to update the signature date field.

• Find out about the HMRC private and personal expenditure toolkit

  23 May 2018

  Agent toolkit for 'private and personal expenditure' updated for 2017 to 2018.

• Find out about the HMRC chargeable gains for companies toolkit

  23 May 2018

  The agent toolkit for 'Chargeable gains for companies' updated for 2017 to 2018.

• Imports and VAT (Notice 702)

  16 May 2018

  You now need to report imports that are over £873 in value on a Single Administrative Document.

• VAT on antiques or art from historic houses (Notice 701/12)

  14 May 2018

• HMRC exchange rates in CSV and XML format

  4 May 2018

  The page title and summary have been changed to include CSV and XML so that it's clearer for users.

• Compliance checks: penalties for VAT and excise wrongdoing - CC/FS12

  30 April 2018

  English and Welsh updates to existing an factsheet.

• VAT: missing trader fraud

  27 April 2018

  The VAT: missing trader fraud leaflet has been updated.

• Notice 252: valuation of imported goods for customs purposes, VAT and trade statistics

  27 April 2018

  Section 2.6 of the notice has been updated with new information on how to disagree with a Customs decision.

• Stop being a relevant associate to an option to tax

  27 April 2018

  The fax number for sending your completed form and any supporting documents has been updated.

• Revoke an option to tax for VAT purposes within the first 6 months

  26 April 2018

  The fax number for the HMRC Option to Tax National Unit has been updated.

• Tell HMRC about a real estate election

  26 April 2018

  The form VAT1614E has been updated with a new fax number.

• Excise Notice 179: motor and heating fuels - general information and accounting for Excise Duty and VAT

  26 April 2018

  Notice has been changed to reflect changes made to HO10 monthly return.

• Revoke an option to tax after 20 years have passed

  26 April 2018

  Form VAT1614J has been updated.

• Exclude a new building from an option to tax for VAT purposes

  26 April 2018

  Form VAT1614F has been updated to include minor style changes.

• Notice 343: importing capital goods free of duty and VAT

  19 April 2018

  Section 1.5 of the notice has been updated with what to do if you do not agree with a HMRC decision.

• Notice 364: importing decorations and awards free of duty and VAT

  19 April 2018

  Section 1.4 of the notice has been updated with what to do if you do not agree with a HMRC decision.

• HMRC directors' loan accounts toolkit

  19 April 2018

  The directors’ loan accounts agent toolkit for 2017-18 has been created.

• Notice 368: importing inherited goods free of duty and VAT

  18 April 2018

  Section 1.5 of the notice has been updated with what to do if you do not agree with a HMRC decision.

• HMRC Capital Gains Tax for trusts and estates supplementary toolkit

  18 April 2018

  Agent toolkit for Capital Gains Tax for Trusts and Estates updated for 2017 to 2018.

• HMRC trusts and estates toolkit

  18 April 2018

  Agent toolkit for Trusts and Estates updated for 2017 to 2018.

• Instruct your bank or building society to pay VAT by direct debit (VATC9)

  17 April 2018

  The form 'VAT: instruction to your bank or building society to pay by direct debit (VATC9)' has been updated with new terms and conditions.

• Businesses selling goods in the UK using online marketplaces

  13 April 2018

  A Chinese translation of the guidance has been added.

• VAT Notice 700/1: should I be registered for VAT?

  13 April 2018

  Section 13.2 of the notice has been updated to link to the new 'VAT: online marketplace seller checks' guidance, and a Chinese translation of parts of the Notice has been added.

• VAT Notice 700/12: how to fill in and submit your VAT Return

  13 April 2018

  A Chinese translation of parts of the Notice has been added.

• VAT MOSS exchange rates for 2018

  12 April 2018

• Notice 340: importing scientific instruments free of duty and VAT

  12 April 2018

  Section 1.5 of the notice has been updated with what to do if you do not agree with a HMRC decision.

• Notice 342: importing miscellaneous documents and other related articles free of duty and VAT

  12 April 2018

  Section 1.5 of the notice has been updated with what to do if you do not agree with a HMRC decision.

• Notice 371: importing goods for disabled people free of duty and VAT

  12 April 2018

  Section 1.5 of the notice has been updated with what to do if you do not agree with a HMRC decision.

• Notice 341: importing donated medical equipment free of duty and VAT

  12 April 2018

  Section 1.5 of the notice has been updated with what to do if you do not agree with a HMRC decision.

• HMRC expenses and benefits from employment toolkit

  11 April 2018

  Agent toolkit for expenses and benefits from employment updated for 2017 to 2018.

• HMRC Capital Gains Tax for land and buildings toolkit

  11 April 2018

  Agent toolkit for Capital Gains Tax for land and buildings updated for 2017 to 2018.

• HMRC Capital Gains Tax for shares toolkit

  11 April 2018

  Agent toolkit for Capital Gains Tax for shares updated for the tax year 2017 to 2018.

• HMRC National Insurance contributions and statutory payments toolkit

  11 April 2018

  Agent toolkit for National Insurance contributions and statutory payments toolkit updated for 2017 to 2018.

• Notice 361: importing museum and gallery exhibits free of duty and VAT

  10 April 2018

  Section 1.4 of the notice has been updated with what to do if you do not agree with a HMRC decision.

• Register for VAT if you own land with another person

  5 April 2018

• HMRC foreign exchange rates: yearly averages and spot rates

  4 April 2018

  The yearly averages and spot rates for March 2018 have been added.