Latest documents
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VAT payments on account
The option to defer VAT payments during coronavirus has come to an end and businesses can no longer defer VAT.
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Revenue and Customs Brief 4 (2020): temporary VAT zero rating of personal protective equipment (PPE)
The end date for the temporary VAT zero rating has been changed from 31 July 2020 to 31 October 2020.
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Health professionals and pharmaceutical products (VAT Notice 701/57)
The end date for the temporary VAT zero rating has been changed from 31 July 2020 to 31 October 2020.
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Pay no import duty and VAT on importing commercial samples
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Deferral of VAT payments due to coronavirus (COVID-19)
Information about the VAT payments deferral scheme ending on 30 June 2020 has been added.
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VAT MOSS exchange rates for 2020
The VAT MOSS exchange rates ending June 2020 have been added.
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Scottish VAT Assignment – Experimental Statistics
Updated the publication with the new 2018 provisional estimate.
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Changes to the VAT MOSS rate for the UK and EU countries
Changes to the VAT MOSS rate for Bulgaria have been added.
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Cancel your VAT registration
The Welsh translation of this page has been updated.
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Pay no import duties or VAT on importing goods for testing
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Making Tax Digital for VAT: Exploring the barriers and enablers to becoming compliant
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Join the Extra Support service if you're a Voluntary and Community Sector organisation
The Needs Extra Support service has been renamed as the Extra Support service.
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Revenue and Customs Brief 5 (2020): VAT treatment on fixed odds betting terminals and gaming machines
The sections 'How to progress a claim' and 'What you need to provide' have been updated to give more information and clarification for affected businesses.
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Instruct your bank or building society to pay your VAT by Direct Debit
A version of the form has been added for customers who have signed up to Making Tax Digital for VAT.
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Changes to notifying an option to tax land and buildings during coronavirus (COVID-19)
We have extended the time limit from the date the decision to opt was made. This now applies to decisions made between 15 February 2020 and 31 October 2020.
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HMRC exchange rates for 2020: monthly
The July 2020 monthly exchange rates have been added.
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Revenue and Customs Brief 9 (2020): delayed VAT repayments to overseas businesses
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Pay less Customs Duty and VAT if you are importing capital goods
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Relief from VAT on bad debts (VAT Notice 700/18)
Added form VAT427 to section 5.3.
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Buildings and construction (VAT Notice 708)
Information about change of use charges as a result of coronavirus has been added.
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Pay no import duty or VAT on donated medical equipment
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Help and support for VAT
Recorded webinars about VAT accounting schemes and the VAT Flat Rate Scheme have been updated.
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Fulfilment House Due Diligence Scheme registered businesses list
This has been updated with 13 additions and one deletion
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Revenue and Customs Brief 8 (2020): change to partial exemption VAT treatment
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Check how to get your import VAT certificate (C79)
HMRC has clarified which import VAT certificates (C79) to use for March 2020 and apologise for any inconvenience caused.
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Revenue and Customs Brief 6 (2020): VAT treatment of property search fees charged by solicitors and conveyancers
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Domestic reverse VAT charge for building and construction services
The introduction of the domestic reverse VAT charge for construction services has changed from 1 October 2020 to 1 March 2021.
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Revenue and Customs Brief 7 (2020): domestic reverse charge VAT for construction services - delay in implementation
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Pay no import duty and VAT on medical supplies, equipment and protective garments (COVID-19)
Information about goods that are imported on behalf of an organisation has been added and the COVID-19 Commodity Codes list CSV file has been updated.
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Pay no import duties or VAT on inherited goods
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VAT input tax toolkit
The Agent toolkit for VAT input tax revised for 2020 has been added.
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Pay no import duty and VAT on substances for biological and chemical research
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VAT output tax toolkit
The agent toolkit for VAT output tax has been revised for 2020.
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VAT partial exemption toolkit
The agent toolkit for VAT partial exemption has been revised for 2020.
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Opting to tax land and buildings (VAT Notice 742A)
The Community Benefit Society (BenCom) in paragraph 7.6, has been updated with information about who is an authorised signatory for the purposes of notifying an option to tax.
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Pay no Customs Duty or VAT on blood grouping, tissue typing and therapeutic substances
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Tell HMRC about an option to tax land and buildings
We have extended the time limit from the date the decision to opt was made. This now applies to decisions made between 15 February and 30 June 2020.
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VAT guide (VAT Notice 700)
The link to the VAT Supply and Consideration Manual in section 8.1 has been updated.
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Find software suppliers for VAT and the EC Sales List
The telephone number for PS Financials plc has been updated.
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Apply for permission to opt to tax land or buildings
Form VAT1614H has been updated with a new address to send your application for permission to opt to tax.
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Revoke an option to tax after 20 years have passed
The address for sending your completed form and any supporting documents has been updated.
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Revoke an option to tax for VAT purposes within the first 6 months
The address for sending your completed form and any supporting documents has been updated.
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Stop being a relevant associate to an option to tax
The address for sending your completed form and any supporting documents has been updated.
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EU VAT Refunds: service availability and issues
'Claims to the Republic of Ireland' service issue has been updated
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Exclude a new building from an option to tax for VAT purposes
The address to send the form to has changed.
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Tell HMRC about a real estate election
The address to send the form VAT1614E has been updated
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Barristers and advocates (VAT Notice 700/44)
Information has been added about paying electronically during coronavirus (COVID-19).
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Making Tax Digital for VAT: service availability and issues
Planned downtime from 6:45pm on Saturday 16 May 2020 to 5pm on Monday 18 May 2020 has been changed to 7:45pm on Saturday 16 May 2020 to 5pm on Monday 18 May 2020.
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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.
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Apply to use Simplified Import VAT Accounting
Information about making an application by email during the coronavirus (COVID-19) pandemic has been added to the page.