VAT

Latest documents

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

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• Making Tax Digital for VAT: service availability and issues

  20 February 2020

  Planned downtime changed from 11:59pm on Sunday 23 February 2020 to 6am on Monday 24 February 2020 to 11:59pm on Saturday 22 February 2020 to 6am on Sunday 23 February 2020.

• Revenue and Customs Brief 1 (2020): VAT liability of digital publications - Upper Tribunal in News Corp and Ireland Ltd

  19 February 2020

• Refunds of VAT for non-EU businesses visiting the UK

  18 February 2020

  The contact details for the VAT Overseas Repayment Unit have been updated.

• Find software suppliers for VAT and the EC Sales List

  18 February 2020

  The telephone number for Sage (UK) Limited – Sage 200cloud has been updated.

• Changes to the VAT MOSS rate for other countries

  14 February 2020

  Information about 'Changes to the VAT MOSS rate for Germany' added.

• EC Sales List continuation sheet

  11 February 2020

  Information added to use the Electronic EC Sales List (VAT101) to record call-off stock information online. Welsh translation added.

• EC Sales List correction sheet

  11 February 2020

  Updated with details on how to record corrections to call-off stock information. Welsh Translation added.

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

  11 February 2020

  The factsheet has been updated for customers who need extra support.

• Draft legislation: The Value Added Tax (Drugs and Medicines) Order 2019

  6 February 2020

  Published outcome summary.

• Suspension of Generalised System of Preferences (GSP) for certain beneficiary countries and sections (CIP 04)

  3 February 2020

• Compliance checks: VAT dishonest conduct penalties - CC/FS20

  31 January 2020

  The factsheet has been updated for customers who need extra support.

• Pay VAT from your bank or building society account (VAT622)

  30 January 2020

  Information about paying your VAT by Bacs or standing order has been updated.

• Report incorrect Customs Duty or VAT on items imported by post (BOR286)

  29 January 2020

  The BOR286 form has been updated with an explanation box to give details of why Customs Duty or VAT has been incorrectly charged.

• Submitting EC Sales List declarations online using CSVs

  28 January 2020

  Information about call-off stock arrangements has been added.

• HMRC exchange rates for 2020: monthly

  27 January 2020

  The February 2020 monthly exchange rates have been added.

• Updates on VAT appeals

  27 January 2020

  The hearing dates for Done Brothers (Cash Betting) Ltd and The Rank Group Plc have been updated.

• Report sales to VAT-registered EU businesses using the EC Sales List

  24 January 2020

  Information about recording call-off stock information using the Electronic EC Sales List (VAT101) has been added.

• How to report your EU sales for VAT

  24 January 2020

  Information about call-off stock has been added.

• The single market (VAT Notice 725)

  24 January 2020

  Sections 4.4, 15.2, 17.10 and 17.11 have been updated with information about call-off stock arrangements.

• EC Sales List: service availability and issues

  22 January 2020

  Planned down time message from 6pm to 11:45pm on Wednesday 29 January 2020 has been added.

• Value Added Tax (VAT) Bulletin

  22 January 2020

  Update with provisional data from October 2019 to December 2019

• Fulfilment House Due Diligence Scheme registered businesses list

  20 January 2020

  The list has been updated with 12 additions.

• Who should register for VAT (VAT Notice 700/1)

  17 January 2020

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

  17 January 2020

  Paragraphs 6.11 and 7.2 have been updated with information about changes in the treatment of vouchers.

• Direct Calculation VAT Retail Schemes (VAT Notice 727/5)

  17 January 2020

  Guidance at paragraphs 6.11 and 7.2 have been updated about changes in the treatment of vouchers.

• Apportionment VAT Retail Schemes (VAT Notice 727/4)

  17 January 2020

  Guidance at paragraphs 7.11 and 8.2 have been updated about changes in the treatment of vouchers.

• Bespoke VAT retail schemes (VAT Notice 727/2)

  17 January 2020

  Section 7.2 has been updated with information about the changes in the treatment of vouchers.

• Help and support for Making Tax Digital

  17 January 2020

  The YouTube video for Keeping VAT records digitally has been updated.

• Help and support for VAT

  17 January 2020

  The YouTube videos under the sections 'When to register your business for VAT' and 'When you’ve registered' have been updated.

• Carry out checks and keep records if you’re approved for FHDDS

  10 January 2020

  An email address to tell HMRC if a customer is not meeting their Fulfilment House Due Diligence Scheme obligations has been added.

• Apply for an exemption from Making Tax Digital for VAT

  7 January 2020

• VAT on services from abroad

  6 January 2020

• VAT MOSS exchange rates for 2019

  2 January 2020

  The VAT MOSS exchange rates ending December 2019 have been added.

• Draft legislation: changes to tax rules for call off stock arrangements between member states

  31 December 2019

  Draft legislation for call-off stock arrangements has been added.

• HMRC yearly average and spot rates

  31 December 2019

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

• Business promotions (VAT Notice 700/7)

  30 December 2019

  Guidance on gifts of goods and vouchers have been updated.

• Changes to the rules for call-off stock arrangements between member states

  23 December 2019

• Changes to VAT for intra-EU chain transactions and zero-rated goods

  20 December 2019

• VAT online: service availability and issues

  18 December 2019

  Planned downtime from 8:30pm on Thursday 19 December 2019 to 6am on Friday 20 December 2019 has been added.

• EU VAT Refunds: service availability and issues

  18 December 2019

  Planned downtime from 8:30pm on 19 December 2019 to 6am on 20 December 2019 has been added.

• Buildings and construction (VAT Notice 708)

  17 December 2019

  Section 5.3 has been amended to include relevant criteria for both situations of non-residential conversion.

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

  10 December 2019

  The notice has been updated at 3.3.1 and 3.6 to reflect the process for registering online if you have excise duty to pay on hydrocarbon (mineral) oil.

• Value Added Tax (VAT) annual statistics

  28 November 2019

  Published statistics for 2018 to 2019.

• Sign up your client for Making Tax Digital for VAT

  26 November 2019

  You can use the online service to sign your client up after they've opted out.

• Group and divisional registration (VAT Notice 700/2)

  26 November 2019

  This notice has been updated to include information about the legislative changes to the eligibility criteria to include certain non-corporate entities, which are individuals, partnerships and Scottish partnerships. These changes are in line with provisions in Finance Act 2019 coming into force and take effect from 1 November 2019.

• Manage your client's details for Making Tax Digital for VAT

  25 November 2019

  You can use this service to print VAT Returns and sign opted out clients up for Making Tax Digital.

• Sign your business up for Making Tax Digital for VAT

  25 November 2019

  You can use the online service to sign up after opting out.

• HMRC exchange rates for 2019: monthly

  25 November 2019

  The December 2019 monthly exchange rates have been added.

• Notification of Vehicle Arrivals (NOVA): service availability and issues

  19 November 2019

  Planned downtime from 9pm Tuesday 19 November 2019 to 6am on Wednesday 20 November 2019 has been added.

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

  19 November 2019

  The ECSL request valid sample version 1.1 has been added.