GOV.UK
VAT: latest documents
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VAT: registration notification (VAT1C)
Form VAT1C pdf has been replaced with a print and post form.
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VAT Notice 700: the VAT guide
This notice has been updated. Full details of the changes can be found in paragraph 1.2 of this notice.
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HMRC Capital Gains Tax for shares toolkit
Capital Gains Tax agent toolkit has been updated to reflect the latest 2016 to 2017 information.
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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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HMRC expenses and benefits from employment toolkit
Corrections to dates in the introductory section in addition to formatting changes to the checklist section.
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VAT online: service availability and issues
Planned downtime for 6 August 2017 has been added to the VAT online: service availability and issues page.
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HMRC small profits rate and marginal relief toolkit
The agent toolkit for 2016 to 2017 has been removed.
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HMRC exchange rates for 2017: monthly
The August 2017 monthly exchange rates have been added to the page.
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Revenue and Customs Brief 2 (2017): VAT - care homes and hospitals
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VAT Notice 714: zero rating young children's clothing and footwear
The guidance in Sections 8 and 9 has been updated for deciding the correct treatment of single or multiple supplies.
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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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VAT: changes to registration details (VAT484)
The form has been amended to clarify how to notify HM Revenue and Customs of a change of Direct Debit mandate.
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VAT: telecommunication services used outside the EU
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VAT Notice 700/45: how to correct VAT errors and make adjustments or claims
Section 4.11 of this notice has been updated to change the VAT Error Correction Team office address.
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HMRC VAT partial exemption toolkit
The Agent toolkit for VAT partial exemption has been updated for 2016 to 2017.
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HMRC VAT input tax toolkit
The Agent toolkit for VAT input tax has been updated for 2016 to 2017.
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HMRC VAT output tax toolkit
The Agent toolkit for VAT output tax has been updated for 2016 to 2017.
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VAT Notice 702/7: import VAT relief for goods supplied onward to another country in the EC
Contact address and telephone number for the National Import Reliefs Unit (NIRU) has been updated.
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VAT Notice 700/58: treatment of VAT repayment returns and supplements
Section 2 has been updated to confirm when your repayment return will be recorded as being received.
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HMRC capital v revenue expenditure toolkit
Agent toolkit for 'capital v revenue expenditure' updated for the 2016 to 2017 tax year.
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VAT Notes 2017 Issue 2
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VAT information sheets
New VAT Information Sheet 05/17: VAT MOSS - exchange rates for period ending June 2017 added to collection.
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VAT Information Sheet 05/17: VAT MOSS - exchange rates for period ending June 2017
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VAT: supply splitting tax avoidance schemes (Spotlight 38)
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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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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 trusts and estates toolkit
Agent toolkit for Trusts and Estates updated for 2016 to 2017.
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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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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 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 Notice 718/2: the auctioneers' scheme
The title of this notice has changed from 'the VAT auctioneers' scheme' to read 'the auctioneers' scheme'.