Alert service for VAT online guidance
An update on the availability of the alert service for VAT online guidance, including public notices.
Notice 701/1 Charities - Update 2 Flowchart
Flowchart relating to guidance contained in Update 2 of this notice.
Extra statutory concessions
This notice gives details of all HM Revenue & Customs Extra-Statutory Concessions (ESCs) in force at the time of going to print.
Investigation into Traders with suspected serious indirect tax irregularities
This notice explains what happens during a civil investigation if we suspect there are serious indirect tax irregularities due to conduct involving dishonesty. This notice only applies to cases where we suspect knowing involvement in transactions that form part of a Missing Trader Intra-Community (MTIC) fraud.
Group and divisional registration
VAT Notice 700/2: If companies come under common control then group registration could be an administrative ease for you.
VAT Notice 700/07: Promotion schemes operated by businesses including business gifts and samples
Cancelling your registration
VAT Notice 700/11: Stopped trading, sold the business and want to deregister?
How to fill in and submit your VAT Return
VAT Notice 700/12: This notice explains how to fill in your returns and when and where to send them. It also tells you about the main things to check when filling them in.
Video cassette films - rental and part-exchange
VAT Notice 700/14: Explains how you must account for VAT on the supply of pre-recorded video cassette films to the public under rental and part-exchange arrangements.
Relief from VAT on bad debts
VAT Notice 700/18: If you make supplies of goods or services to a customer but you are not paid you may be able to claim relief from VAT on bad debts you have incurred.
VAT Notice 700/34: This notice gives guidance on the VAT treatment of supplies of staff, including supplies made by staff bureaux.
Barristers and advocates
VAT Notice 700/44: This notice explains the VAT rules which apply to VAT-registered barristers and advocates.
VAT Notice 700/65: VAT on business entertainment is not usually deductible - see our leaflet for full details.
Registration scheme for racehorse owners
VAT Notice 700/67: Are you a racehorse owner? Are your horses covered by a sponsorship agreement? If so, you may be eligible to register for VAT and recover some of your VAT costs.
Postage Stamps and Philatelic Supplies
VAT Notice 701/8: This notice will be of interest to Post offices and other sellers of postage stamps, Stamp dealers and Suppliers of other philatelic materials.
Commodities and terminal markets
VAT Notice 701/9: This notice tells you about the VAT treatment of transactions in commodities and commodity derivatives and on terminal markets.
Zero-rating of books etc
VAT Notice 701/10: This Notice explains the nature of, and circumstances for zero-rating books.
Animals and animal food
VAT Notice 701/15: Read this notice if you are a farmer, animal breeder, livestock market animal feed manufacturer, pet food owner, owner of stable kennels and other establishments.
VAT Notice 701/21: Outlines how you should treat supplies, acquisitions and imports of gold and investment gold for VAT purposes.
Investment gold coins
VAT Notice 701/21A: Lists the gold coins considered to be investment gold coins for the purposes of the VAT exemption detailed in Group 15 to Schedule 9 of the Value Added Tax Act 1994.
VAT Notice 701/31: Read this notice if you are a hospital or care institution approved, licensed or registered under the appropriate social legislation, or exempt by such legislation from obtaining approval or registration.
Burial, cremation and the commemoration of the dead
VAT Notice 701/32: Read if you are a funeral director/undertaker, monumental mason, cemetery manager, operator of a crematorium, any business providing services connected with storage, transportation, disposal/ commemoration of remains of the dead.
VAT Notice 701/35: This notice explains which supplies made by youth clubs and associations of youth clubs are exempt from VAT.
Seeds and plants
VAT Notice 701/38: Read this notice for details on zero rating for the supply of plants grown to provide food for human consumption.
Food processing services
VAT Notice 701/40: This notice has been updated to reflect that the Agriculture & Horticulture Development Board has taken over work previously done by the Meat & Livestock Commission.
VAT Notice 701/45: This notice describes which supplies of sport, physical recreation and physical education qualify for exemption from VAT.
VAT Notice 701/47: Find out about exemptions from VAT of admission charges to certain cultural exhibitions and events supplied by public authorities.
VAT Notice 701/49: The rules for the VAT exemption to the management of Special Investment Funds changed on 1 October 2008.
Charity advertising and goods connected with collecting donations
VAT Notice 701/58: Charities/suppliers of advertising services to charities, suppliers of printed matter to charities, suppliers of charity collection boxes and suppliers of stickers/emblems used as charity lapel badges should read this notice. Update 1 (Aug 2003) is included at the end of this notice.
VAT: Tax warehousing
VAT Notice 702/10: A notice to provide guidance on the VAT treatment of excise goods traded within a tax warehouse.
VAT Notice 702/8: This is a notice which gives information on the VAT treatment of goods entered into, supplied within and removed from fiscal warehouses.
Tax free shopping in the UK
VAT Notice 704/1: This notice is specifically intended for overseas visitors and explains the procedures for buying goods tax free for export from the UK.
Tax free shopping in the UK (Chinese version)
VAT Notice 704/1: Chinese version of this notice. It is intended for overseas visitors and explains the procedures for buying goods tax-free for export from the UK.
Capital Goods Scheme
VAT Notice 706/2: Find out how the Capital Goods Scheme works and which items are covered by the scheme.
VAT Personal Export Scheme
VAT Notice 707 What you need to know about using the Personal Export Scheme to buy or sell a car VAT-free in the UK for removal from the EU.
Catering and take-away food
VAT Notice 709/1: This notice will be of interest to those who prepare and supply food and drink ready for consumption.
The VAT Margin Scheme and global accounting
VAT Notice 718: This notice explains when, how and why to use the Margin Scheme or global accounting if you sell second-hand goods, works of art, antiques or collectors items.
The VAT Auctioneers' Scheme
VAT Notice 718/2: This notice provides detailed information about the VAT Auctioneers Scheme for supplies of second-hand goods, antiques, works of art and collectors items made at auction.
The VAT Margin Scheme on second-hand cars and other vehicles
VAT Notice 718/1: This notice explains how, when and why businesses who sell second-hand motor vehicles should use the VAT Margin Scheme.
Refunds of VAT in the European Community for EC and non-EC businesses
VAT Notice 723A Claiming a refund of VAT incurred in EU countries if you are established in another Member State or the UK if you are established outside the EU.
Joint and several liability for unpaid VAT
VAT Notice 726: This notice explains how joint and several liability applies to the supply of specified goods.
VAT Notice 727: If you sell direct to the public you may find it difficult to issue a VAT invoice for each sale. We have several retail schemes available that may help.
Bespoke retail schemes
VAT Notice 727/2: Describes the bespoke retail scheme which allows large retailers who are ineligible to use published retail schemes (because their annual tax exclusive turnover exceeds £100 million), to agree with Customs a method of accounting for VAT based on retail schemes.
Retail schemes: how to work the point of Sale Scheme
VAT Notice 727/3: You should read this if you make retail sales, cannot account for VAT on those sales in the normal way; and your annual turnover does not exceed £100 million.
Retail schemes: How to work the apportionment scheme
VAT Notice 727/4: You should read this if you make retail sales; cannot account for VAT on those sales in the normal way; and your annual turnover does not exceed £130 million.
Retail schemes: How to work the Direct Calculations schemes
VAT Notice 727/5: You should read this if you make retail sales; cannot account for VAT on those sales in the normal way; and your annual turnover does not exceed £100 million.
New means of transport
VAT Notice 728: This notice is useful to anyone considering obtaining a vehicle, boat or aircraft in another Member State with the intention of bringing it into the UK and vice versa.
Civil penalty investigations: Statement of Practice
VAT Notice 730: This notice explains what happens when HM Revenue & Customs investigate your VAT affairs under their Civil Evasion Penalty (CEP) procedure.The information in this notice has been superseded by Code of Practice 9(2005) for investigations commencing after 1 September 2005.
Place of supply of services (before 1 January 2010)
VAT Notice 741: Explains the rules which apply until 31 December 2009 to determine the place of supply of your services and who must account for VAT on supply of those services.
Land and property
VAT Notice 742: You should read this notice if you make, or intend to make, supplies of any interest in land, buildings or civil engineering works.
Scottish land law terms
VAT Notice 742/3: This notice provides a glossary of Scottish land law terms. The information it contains may assist with the interpretation of our guidance on land and property.
VAT Notice 744A: This notice is useful for those supplying passenger transport services. This may also include any incidental services.
Freight transport and associated services
VAT Notice 744B: This notice is useful for businesses involved in freight transport and related services.
Ships, aircraft and associated services
VAT Notice 744C: This notice is useful for those supplying ships, aircraft and service to the operatorts of ships and aircraft.
VAT notices having the force of law
VAT Notice 747: This notice will be useful for businesses wanting to know which parts of notices have the force of law (legislation).
Local authorities and similar bodies
This notice will be of interest to local authorities and other public bodies and will help them decide which activities are business or non-business for VAT purposes.
This notice has been cancelled and replaced by the Transit Manual, available on the European Commission's website. There is also information available in the UK Supplement to the Transit Manual.
Visits by Customs and Excise officers
This notice has been cancelled.