UK VAT Notices VAT Notice title Date of issue Link to Notices Notice Reference VAT Guide 700 The VAT Guide August Completing your VAT return 700/12 Filling in your VAT return April t&columns=1&id=hmce_cl_001596 t&columns=1&id=hmce_cl_000070 VAT records 700/21 Keeping VAT records October =pagelibrary_showcontent&id=hmce_cl_000099 &propertytype=document Correcting VAT errors 700/45 How to correct VAT errors and make adjustments or claims ESC 48 Extra statutory concessions VAT repayments Payments on account Electronic Invoicing 700/58 Treatment of VAT repayment returns and VAT repayment supplement 700/60 Payments on account July March 2010 June t&columns=1&id=hmce_cl_000077 t&columns=1&id=hmce_prod_011540 t&columns=1&id=hmce_cl_000080 t&columns=1&id=hmce_cl_000083 700/63 Electronic Invoicing April t&columns=1&id=hmce_prod_010205 Registration 700/1 Should I be registered for VAT? Registration 700/1 and 700/11 suppleme nt Supplement to Notice 700/1 and 700/11 Registration 700/2 Group and divisional registration Registration for racehorse owners 700/67 Registration for racehorse owners March April September 2002 t&columns=1&id=hmce_cl_000086 t&columns=1&id=hmce_cl_000081 t&columns=1&id=hmce_cl_000094 t&columns=1&id=hmce_cl_000096
Deregistration Late registration Misdeclaratio n penalty Default interest Default surcharge Disclosure of avoidance Joint and several liability VAT Notices and their force of law Civil penalty investigations Civil Investigation Business promotions Business entertainment 700/11 Cancelling your registration 700/41 Late registration penalty 700/42 Misdeclaration penalty and repeated misdeclaration May t&columns=1&id=hmce_cl_000087 t&columns=1&id=hmce_cl_000120 t&columns=1&id=hmce_cl_000125 700/43 Default interest May 2010 t&columns=1&id=hmce_cl_000074 700/50 Default surcharge July t&columns=1&id=hmce_cl_000105 700/8 Disclosure of VAT avoidance 726 Joint and several liability for unpaid VAT 747 VAT Notices having the force of law 730 Civil penalty investigations: Statement of practice Code of practice 9 (2005) Civil investigation of fraud: Code of Practice 9 (2005) October March 2008 2003 September 2004 September 2005 t&columns=1&id=hmce_prod_010349 t&columns=1&id=hmce_cl_001600 t&columns=1&id=hmce_cl_000176 ype=document&columns=1&id=hmce_cl_001501 http://www.hmrc.gov.uk/leaflets/cop9-2005.htm 700/7 Business promotions May t&columns=1&id=hmce_cl_000091 700/65 Business entertainment TOGC 700/9 Transfer of business as a going concern Video cassettes 700/14 Video cassette films rental and partexchange Bad debts 700/18 Relief from VAT on bad debts 2004 t&columns=1&id=hmce_cl_000092 t&columns=1&id=hmce_cl_000093 t&columns=1&id=hmce_cl_000868 t&columns=1&id=hmce_cl_000274
Postage 700/24 Postage and delivery charges Postage stamps and philatelic supplies 701/8 Postage stamps and Philatelic Supplies April 2003 2003 t&columns=1&id=hmce_cl_000114 t&columns=1&id=hmce_cl_000855 Staff 700/34 Staff May t&columns=1&id=hmce_cl_000871 Barristers and advocates 700/44 Barristers and advocates June 2007 t&columns=1&id=hmce_cl_000075 Insolvency 700/56 Insolvency April t&columns=1&id=hmce_cl_000122 Trade bodies 700/57 Administrative agreements entered into with trade bodies April 2005 t&columns=1&id=hmce_cl_000112 Self-billing 700/62 Self-billing July t&columns=1&id=hmce_mig_009855 Charities 701/1 Charities July 2008 t&columns=1&id=hmce_cl_000097 Charities 701/1 Flowchart Charities update 2 flowchart Charities 701/6 Charity funded equipment for medical, veterinary etc uses Charities 701/6 Suppleme nt Supplement to Notice 701/6 Charity funded equipment for medical, veterinary etc uses Charities 701/58 Charity advertising and goods connected with collecting donations VAT refunds for museums and galleries Reliefs for disabled people 998 VAT refund for national museums and galleries 701/7 VAT reliefs for disabled people May 2004 July 2005 April 1997 August 2003 May August 2002 t&columns=1&id=hmce_prod1_030110 t&columns=1&id=hmce_cl_000131 t&columns=1&id=hmce_cl_001598 t&columns=1&id=hmce_cl_000123 t&columns=1&id=hmce_cl_000178 t&columns=1&id=hmce_cl_000184
Welfare 701/2 Welfare June t&columns=1&id=hmce_prod_009852 Clubs and Associations 701/5 Clubs and Associations October t&columns=1&id=hmce_cl_000116 Youth clubs 701/35 Youth clubs June t&columns=1&id=hmce_cl_000853 Books 701/10 Zero-rating of books etc. Food 701/14 Food Food processing Catering and take-away food 701/40 Food processing 709/1 Catering and takeaway food Animals 701/15 Animals and animal food Seeds and plants Water and sewage Women s sanitary products Fuel and power October 701/38 Seeds and plants 701/16 Water and sewage 701/18 Women s sanitary protection products August 2004 June t&columns=1&id=hmce_cl_000102 t&columns=1&id=hmce_cl_000118 t&columns=1&id=hmce_cl_000110 =pagelibrary_showcontent&id=hmce_cl_000160 &propertytype=document t&columns=1&id=hmce_cl_000124 t&columns=1&id=hmce_cl_000133 t&columns=1&id=hmce_cl_000132 t&columns=1&id=hmce_cl_000098 701/19 Fuel and power August t&columns=1&id=hmce_cl_000510 Gold 701/21 Gold Investment gold Protective equipment 701/21A Investment gold coins 701/23 Protective equipment May t&columns=1&id=hmce_cl_000104 t&columns=1&id=hmce_cl_000108
Betting, gaming and lotteries 701/29 Betting, gaming and lotteries Education 701/30 Educational and vocational training Health 701/31 Health institutions Health professionals Burial, cremation Funded pension 701/57 Health professionals and pharmaceutical products 701/32 Burial, cremation and the commemoration of the dead 700/17 Funded pension Insurance 701/36 Insurance Finance 701/49 Finance Commodities and terminal markets 701/9 Commodities and terminal markets October t&columns=1&id=hmce_cl_000107 t&columns=1&id=hmce_prod1_031450 t&columns=1&id=hmce_cl_000117 t&columns=1&id=hmce_cl_000126 t&columns=1&id=hmce_cl_000121 t&columns=1&id=hmce_cl_000127 t&columns=1&id=hmce_cl_000089 t&columns=1&id=hmce_cl_000129 t&columns=1&id=hmce_cl_000111 t&columns=1&id=hmce_cl_000198 Sponsorship 701/41 Sponsorship March 2002 t&columns=1&id=hmce_cl_000937 Sport 701/45 Sport August t&columns=1&id=hmce_cl_000115 Culture 701/47 Culture August t&columns=1&id=hmce_cl_000119 Corporate purchasing cards 701/48 Corporate purchasing cards April ype=document&columns=1&id=hmce_cl_000134 Imports 702 Imports April ype=document&columns=1&id=hmce_cl_000199
Imports 702/7 Import VAT relief for goods supplied onward to another country in the EC Import 702/9 VAT: Import Customs procedures Imports 770 Imported goods: end-use relief Imports 780 Common Agricultural Policy import procedures and special directions for goods Fiscal warehousing Tax warehousing October August t&columns=1&id=hmce_cl_000147 t&columns=1&id=hmce_prod1_024804 t&columns=1&id=hmce_cl_000190 =pagevat_showcontent&id=hmce_cl_000195&pr opertytype=document 702/8 Fiscal warehousing October t&columns=1&id=hmce_prod1_025646 702/10 VAT: Tax warehousing Export 703 VAT: Export of goods from the United Kingdom Tools for goods exported Supply of freight for exports Sailaway boats 701/22 Tools for manufacture of goods for export 703/1 Supply of freight containers for export or removal from the United Kingdom 703/2 Sailaway boats supplied for export outside the EC October April 2002 2010 Retail exports 704 VAT Retail Exports 2007 Personal exports Tax free shopping Tax free shopping Tax free shopping 707 VAT personal exports 704/1 Tax free shopping in the UK 704/1 Tax free shopping in the UK (Arabic version) 704/1 Tax free shopping in the UK (Chinese May May t&columns=1&id=hmce_prod1_029851 ype=document&columns=1&id=hmce_cl_000130 t&columns=1&id=hmce_cl_000103 t&columns=1&id=hmce_cl_000137 t&columns=1&id=hmce_cl_000153 t&columns=1&id=hmce_cl_000159 t&columns=1&id=hmce_prod1_031661 t&columns=1&id=hmce_cl_000141 t&columns=1&id=hmce_prod_008792
Tax free shopping Tax free shopping Partial exemption Capital goods Land and buildings Land and buildings Land and buildings Land and buildings Energy-saving material Disposal from historic houses Hotels and holidays version) t&columns=1&id=hmce_prod1_032062 704/1 Tax free shopping in May the UK (Japanese version) t&columns=1&id=hmce_prod_008793 704/1 Tax free shopping in May the UK (Spanish version) t&columns=1&id=hmce_prod_008794 706 Partial Exemption June t&columns=1&id=hmce_cl_000857 706/2 Capital goods 708 Building and construction October April t&columns=1&id=hmce_cl_000859 ype=document&columns=1&id=hmce_cl_000513 742 Land and property June t&columns=1&id=hmce_cl_000154 742/3 Scottish land law terms 742A Opting to tax land and building 708/6 Energy-saving material 701/12 Disposal of antiques, works of art etc. from historic houses 709/3 Hotels and holiday accommodation TOMS 709/5 Tour operators margin Travel agents and tour operators Children s clothing 709/6 Travel agents and tour operators 714 Zero rating young children's clothing and footwear June June 2009 March 2002 June t&columns=1&id=hmce_cl_000157 t&columns=1&id=hmce_cl_000158 t&columns=1&id=hmce_cl_000514 t&columns=1&id=hmce_cl_000095 t&columns=1&id=hmce_cl_000166 t&columns=1&id=hmce_cl_000501 t&columns=1&id=hmce_cl_000135 t&columns=1&id=hmce_cl_000138
Margin Margin for second hand cars Auctioneers EC VAT refunds 718 The VAT Margin Scheme and global accounting 718/1 The VAT Margin Scheme on secondhand cars and other vehicles 718/2 The VAT Auctioneers' Scheme 723A Refunds of VAT in the European Community for EC and non-ec businesses April March March October Single market 725 The single market Single currency Retail Retail Retail Retail Retail Cash accounting Annual accounting Flat rate 920 The single currency 1999 t&columns=1&id=hmce_cl_000145 t&columns=1&id=hmce_prod1_030002 t&columns=1&id=hmce_prod1_030001 t&columns=1&id=hmce_prod1_029943 t&columns=1&id=hmce_cl_000152 t&columns=1&id=hmce_cl_000192 727 Retail May t&columns=1&id=hmce_cl_000139 727/2 Bespoke retail 727/3 Retail : how to work the point of Sale Scheme 727/4 Retail : How to work the apportionment Scheme 727/5 Retail : How to work the Direct Calculations August Schemes 731 Cash accounting t&columns=1&id=hmce_cl_000142 t&columns=1&id=hmce_cl_000144 t&columns=1&id=hmce_cl_000146 t&columns=1&id=hmce_cl_000149 t&columns=1&id=hmce_cl_000348 732 Annual accounting April ype=document&columns=1&id=hmce_prod_010 163 733 Flat rate April ype=document&columns=1&id=hmce_cl_000345
AFR 700/46 Agricultural flat rate Reverse charge Place of supply of Place of supply of Motor expenses Caravans and houseboats 735 VAT reverse charge on specified goods and 741 Place of supply of (before 1 2010) 741A Place of supply of October October 2010 2010 700/64 Motoring expenses 701/20 Caravans and houseboats Taxis 700/25 Taxis and private hire cars New means of transport Passenger transport Freight transport Ships, aircrafts Local Authorities 728 New means of transport May 2002 April 744A Passenger transport 2009 744B 744C Freight transport and associated Ships, aircraft and associated 749 Local Authorities and similar bodies CFSP 760 Customs Freight Simplified Procedures (CFSP) Tobacco 477 Tobacco products duty: control of supply chain 2009 July April 2002 May 2009 t&columns=1&id=hmce_cl_000078 t&columns=1&id=hmce_prod1_028649 t&columns=1&id=hmce_cl_000346 t&columns=1&id=hmce_prod1_029955 t&columns=1&id=hmce_cl_000090 t&columns=1&id=hmce_cl_000101 t&columns=1&id=hmce_cl_000870 t&columns=1&id=hmce_cl_000165 t&columns=1&id=hmce_cl_000161 t&columns=1&id=hmce_cl_000162 t&columns=1&id=hmce_cl_000169 t&columns=1&id=hmce_cl_000179 t&columns=1&id=hmce_cl_000188 t&columns=1&id=hmce_prod1_026197 Updated July
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