VAT Public Notices (numerical order)

HMRC Reference:Not applicable

Alert service for VAT online guidance
An update on the availability of the alert service for VAT online guidance, including public notices.

HMRC Reference:Notice 701/1

Notice 701/1 Charities - Update 2 Flowchart
Flowchart relating to guidance contained in Update 2 of this notice.

HMRC Reference:Notice 48 (March 2012)

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.

HMRC Reference:Notice 161 (October 2011)

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.

HMRC Reference:Notice 477 (May 2009)

Tobacco products duty: control of supply chains
This notice deals with the duty placed upon tobacco manufacturers not to facilitate smuggling. The law places obligations on tobacco manufacturers to ensure, as far as reasonably practicable, that cigarettes and hand rolling tobacco manufactured by them, or on their behalf, do not become available to those intending to evade UK excise duty.

HMRC Reference:Notice 700 (August 2013)

The VAT Guide
This notice is the main guide to VAT rules and procedures, helps businesses with specific problems and contains references to more specialised publications.

HMRC Reference:Notice 700/1 (Mar 2014)

Should I be registered for VAT?
VAT Notice 700/1: In business, not sure about VAT registration - read on.

HMRC Reference:Notices 700/1 and 700/11 Supplement (April 2014)

Supplement to Notices 700/1 and 700/11
Supplement to VAT Notice 700/1 and VAT Notice 700/11: VAT registration and deregistration.

HMRC Reference:Notice 700/2 (August 2014)

Group and divisional registration
VAT Notice 700/2: If companies come under common control then group registration could be an administrative ease for you.

HMRC Reference:Notice 700/6 (August 2009)

VAT rulings
This notice has been withdrawn and the information can be found at CAP1 - Clearances and Approvals 1.

HMRC Reference:Notice 700/7 (May 2012)

Business Promotions
VAT Notice 700/07: Promotion schemes operated by businesses including business gifts and samples

HMRC Reference:Notice 700/9 (December 2012)

Transfer of business as a going concern
VAT Notice 700/9: This notice explains the VAT treatment of transferring a business as a going concern.

HMRC Reference:Notice 700/11 (May 2013)

Cancelling your registration
VAT Notice 700/11: Stopped trading, sold the business and want to deregister?

HMRC Reference:Notice 700/12 (August 2014)

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.

HMRC Reference:Notice 700/14 (February 2004)

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.

HMRC Reference:Notice 700/17 (January 2013)

Funded pension schemes
VAT Notice 700/17: If you run a funded pension scheme and want to know what input tax you can claim, you'll find this notice helpful.

HMRC Reference:Notice 700/18 (February 2013)

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.

HMRC Reference:Notice 700/21 (October 2013)

Keeping VAT records
VAT Notice 700/21: This notice explains what records, relating to the supplies you make or receive, you need to keep for VAT purposes.

HMRC Reference:Notice 700/24 (April 2003)

Postage and delivery charges
VAT Notice 700/24: You should read this notice if you supply goods which you deliver to your customer, provide a delivery service involving other people's goods or operate a direct mailing service.

HMRC Reference:Notice 700/25 (May 2002)

Taxis and private hire cars
VAT Notice 700/25: This notice explains how VAT applies to the taxi and private hire car trade.

HMRC Reference:Notice 700/34 (May 2012)

VAT Notice 700/34: This notice gives guidance on the VAT treatment of supplies of staff, including supplies made by staff bureaux.

HMRC Reference:Notice 700/41 (November 2012)

Late registration penalty
VAT Notice 700/41: Find out when you might face a late registration penalty and how the penalty is calculated.

HMRC Reference:Notice 700/42 (November 2012)

Misdeclaration penalty and repeated misdeclaration
VAT Notice 700/42: Find out when you might face a penalty for inaccurate declarations on your VAT Return and how it is calculated.

HMRC Reference:Notice 700/43 (May 2010)

Default interest
VAT Notice 700/43: Instructions to calculate default interest and appeal against our decision to charge it.

HMRC Reference:Notice 700/44 (Sept 2014)

Barristers and advocates
VAT Notice 700/44: This notice explains the VAT rules which apply to VAT-registered barristers and advocates.

HMRC Reference:Notice 700/45 (July 2013)

How to correct VAT errors and make adjustments or claims
Tells you how to amend your VAT records and correct errors on earlier VAT returns, and how to make adjustments or claims. making adjustments or claims.

HMRC Reference:Notice 700/46 (October 2012)

Agricultural flat rate scheme
VAT Notice 700/46: Busy farmer? No time for VAT? This scheme could be for you.

HMRC Reference:Notice 700/47 (February 1993)

Confidentiality in VAT matters (tax advisers) - statement of practice
This Notice has been withdrawn because the information has been incorporated into guidance. Withdrawal date: February 2012

HMRC Reference:Notice 700/50 (July 2013)

Default surcharge
VAT Notice 700/50: Find out when you might face a penalty for late payment of your VAT Return, and how it is calculated.

HMRC Reference:Notice 700/56 (April 2014)

Our interpretation of relevant insolvency law. How to account for tax in insolvency.

HMRC Reference:Notice 700/57 (August 2004)

Administrative agreements entered into with trade bodies
VAT Notice 700/57: This is useful for those trading in the trade sectors covered.

HMRC Reference:Notice 700/58 (January 2010)

Treatment of VAT repayment returns and VAT repayment supplement
VAT Notice 700/58: If Customs take more than 30 days to send you your VAT repayment they may pay you an additional 5 per cent supplement.

HMRC Reference:Notice 700/60 (June 2014)

Payments on account
VAT Notice 700/60: Explains about VAT payments on account - who must make them and when.

HMRC Reference:Notice 700/62 (July 2013)

VAT Notice 700/62: self-billing is an arrangement between a supplier and a customer in which the customer prepares the supplier's invoice and forwards a copy to the supplier with the payment.

HMRC Reference:Notice 700/64 (February 2014)

Motoring expenses
VAT Notice 700/64: A comprehensive source of information on the VAT aspects of vehicles and fuel you use for your business.

HMRC Reference:Notice 700/65 (February 2012)

Business entertainment
VAT Notice 700/65: VAT on business entertainment is not usually deductible - see our leaflet for full details.

HMRC Reference:Notice 700/67 (January 2002)

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.

HMRC Reference:Notice 701/1 (May 2004)

VAT Notice 701/1: Advises charities and the people involved with them how VAT affects charitable activities.

HMRC Reference:Notice 701/5 (October 2013)

Clubs and Associations
VAT Notice 701/5: This notice gives guidance to people with responsibility for the VAT affairs of clubs and associations.

HMRC Reference:Notice 701/6 (September 2003)

Charity funded equipment for medical, veterinary etc uses
VAT Notice 701/6: Explains when it is possible to obtain zero rate supplies on medical and research goods and services which have been funded by charities.

HMRC Reference:Notice 701/6 Sup (April 1997)

Supplement to 701/6 Charity funded equipment for medical, veterinary etc uses
VAT Notice 701/6 (Supplement): This supplement contains examples of certificates recommended for use when claiming the zero-rates under the VAT Act 1994, Schedule 8, Group 15, items 4 - 6.

HMRC Reference:Notice 701/7 (August 2002)

VAT reliefs for disabled people
VAT Notice 701/7: Explains goods and services for disabled people which are zero-rated for VAT, and the declaration a customer needs to give their supplier. Available in large print for the visually impaired.

HMRC Reference:Notice 701/8 (November 2003)

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.

HMRC Reference:Notice 701/9 (October 2011)

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.

HMRC Reference:Notice 701/10 (December 2011)

Zero-rating of books etc
VAT Notice 701/10: This Notice explains the nature of, and circumstances for zero-rating books.

HMRC Reference:Notice 701/12 (December 2011)

Disposal of antiques, works of art etc from historic houses
VAT Notice 701/12: Find out what disposals, gifts, reallocations of assets from historic houses are within the scope of VAT.

HMRC Reference:Notice 701/14 (February 2014)

VAT Notice 701/14: This notice explains when food can be zero-rated.

HMRC Reference:Notice 701/15 (December 2011)

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.

HMRC Reference:Notice 701/16 (March 2002)

Water and sewerage services
VAT Notice 701/16: You should read this notice if you supply or buy water or sewerage services. It explains the VAT liability of water supplies, sewerage services, hot water and steam; and other related supplies.

HMRC Reference:Notice 701/18 (June 2011)

Women's sanitary protection products
VAT Notice 701/18: This notice will be of interest to Manufacturers, wholesalers and retailers of sanitary protection products, including those responsible for accounting for VAT on sales made from vending machines.

HMRC Reference:Notice 701/19 (August 2012)

Fuel and power
VAT Notice 701/19: Guidance on how suppliers and users should treat supplies of fuel and power for VAT purposes.

HMRC Reference:Notice 701/20 (January 2014)

Caravans and houseboats
VAT Notice 701/20: This notice is intended for caravan site operators, providers of mooring facilities for houseboats and businesses that supply caravans or houseboats.

HMRC Reference:Notice 701/21 (January 2013)

VAT Notice 701/21: Outlines how you should treat supplies, acquisitions and imports of gold and investment gold for VAT purposes.

HMRC Reference:Notice 701/21A (February 2012)

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.

HMRC Reference:Notice 701/22 (January 2002)

Tools for manufacture of goods for export
VAT Notice 701/22: This notice is useful to businesses that supply machine tools.

HMRC Reference:Notice 701/23 (May 2011)

Protective equipment
VAT Notice 701/23: This notice will interest you if you are a manufacturer, wholesaler, retailer or importer of protective equipment.

HMRC Reference:Notice 701/29 (February 2013)

Betting, gaming and lotteries
VAT Notice 701/29: This notice explains how VAT applies to betting and gaming in general. It also explains how VAT applies to bingo, lotteries, and gaming and amusement machines.

HMRC Reference:Notice 701/30 (February 2014)

Education and vocational training
VAT Notice 701/30: This notice explains the VAT treatment of education, research, vocational training, goods and services.

HMRC Reference:Notice 701/31 (August 2014)

Health institutions
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.

HMRC Reference:Notice 701/32 (January 2012)

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.

HMRC Reference:Notice 701/35 (June 2011)

Youth clubs
VAT Notice 701/35: This notice explains which supplies made by youth clubs and associations of youth clubs are exempt from VAT.

HMRC Reference:Notice 701/38 (November 2011)

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.

HMRC Reference:Notice 701/40 (November 2011)

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.

HMRC Reference:Notice 701/41 (March 2002)

VAT Notice 701/41: Explains how VAT applies if you give or receive sponsorship.

HMRC Reference:Notice 701/45 (August 2011)

VAT Notice 701/45: This notice describes which supplies of sport, physical recreation and physical education qualify for exemption from VAT.

HMRC Reference:Notice 701/47 (August 2011)

VAT Notice 701/47: Find out about exemptions from VAT of admission charges to certain cultural exhibitions and events supplied by public authorities.

HMRC Reference:Notice 701/48 (April 2014)

Corporate purchasing cards
VAT Notice 701/48: This notice sets out what suppliers accepting purchasing cards, and businesses buying goods and services by means of purchasing cards, must do in relation to VAT accounting.

HMRC Reference:Notice 701/49 (January 2013)

VAT Notice 701/49: The rules for the VAT exemption to the management of Special Investment Funds changed on 1 October 2008.

HMRC Reference:Notice 701/57 (July 2014)

Health professionals and pharmaceutical products
VAT Notice 701/57: Read this notice if you are a registered health professional, care provider not enrolled on any register of medical/health professionals, or an employment business providing care staff to hospitals.

HMRC Reference:Notice 701/58 (March 2002)

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.

HMRC Reference:Notice 702 (April 2014)

VAT Notice 702: This notice deals with the payment and repayment of, and reliefs from, VAT on import of goods into the UK from outside the European Union (UK).

HMRC Reference:Notice 702/10 (October 2012)

VAT: Tax warehousing
VAT Notice 702/10: A notice to provide guidance on the VAT treatment of excise goods traded within a tax warehouse.

HMRC Reference:Notice 702/7 (February 2013)

Import VAT relief for goods supplied onward to another country in the EC
VAT Notice 702/7: This notice explains the conditions to allow import VAT relief on goods imported for onward supply.

HMRC Reference:Notice 702/8 (October 2012)

Fiscal warehousing
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.

HMRC Reference:Notice 702/9 (October 2012)

VAT: Import Customs Procedures
VAT Notice 702/9: This notice explains the import VAT treatment of goods. It also gives guidance on the treatment of supplies of goods and supplies of services associated with these goods.

HMRC Reference:Notice 703 (April 2014)

VAT: Export of goods from the United Kingdom
This notice cancels and replaces Notice 703 (November 2013). Details of any changes to the previous version can be found in paragraph 1.2 of this notice.

HMRC Reference:Notice 703/1 (February 2010)

Supply of freight containers for export or removal from the United Kingdom
VAT Notice 703/1: This is beneficial if you are a VAT trader wishing to take advantage of zero rating a supply upon export or removal.

HMRC Reference:Notice 703/2 (January 2012)

Sailaway boats supplied for export outside the EU
VAT Notice 703/2: Information on the VAT implications of buying and selling boats for export outside the European Union.

HMRC Reference:Notice 704 (November 2004)

VAT retail exports
VAT Notice 704: VAT-registered retailers using this scheme will be able to offer a refund of VAT on goods purchased by overseas travellers.

HMRC Reference:Notice 704/1 (January 2012)

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.

HMRC Reference:Notice 704/1 Chinese (May 2012)

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.

HMRC Reference:Notice 706 (June 2011)

Partial exemption
VAT Notice 706: You need to read this notice if your business is partly exempt. A business is partly exempt if it incurs input tax which relates to taxable and exempt supplies or both.

HMRC Reference:Notice 706/2 (October 2011)

Capital Goods Scheme
VAT Notice 706/2: Find out how the Capital Goods Scheme works and which items are covered by the scheme.

HMRC Reference:Notice 707 (January 2014)

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.

HMRC Reference:Notice 708 (August 2014)

Buildings and construction
VAT Notice 708: Explains when building work/materials can be zero/reduced rating, when developers are blocked from deducing input tax, the issuing of certificates and time of supply rules.

HMRC Reference:Notice 708/6 (July 2014)

Energy-saving materials
VAT Notice 708/6: You should read this notice if you are a contractor or sub-contractor installing energy-saving materials or grant-funded heating equipment or security goods.

HMRC Reference:Notice 709/1 (October 2013)

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.

HMRC Reference:Notice 709/3 (June 2013)

Hotels and holiday accommodation
VAT Notice 709/3: This notice is intended for anyone who makes supplies of accommodation or other services in the hotel and holiday sector.

HMRC Reference:Notice 709/5 (November 2009)

Tour Operators Margin Scheme
VAT Notice 709/5: This notice is useful to businesses that buy in and resell travel, hotel, holiday and certain other services to travellers in their own name.

HMRC Reference:Notice 709/6 (March 2002)

Travel agents and tour operators
VAT Notice 709/6: This notice is useful for travel agents and tour operators.

HMRC Reference:Notice 714 (June 2011)

Zero rating young children's clothing and footwear
VAT Notice 714: This notice is intended for those who design, manufacture and sell either as wholesaler or retailer, items of children’s clothing.

HMRC Reference:Notice 718 (April 2011)

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.

HMRC Reference:Notice 718/2 (March 2011)

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.

HMRC Reference:Notice 718/1 (March 2011)

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.

HMRC Reference:Notice 723A (October 2012)

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.

HMRC Reference:Notice 725 (January 2014)

The single market
VAT Notice 725: This notice is useful for businesses involved in the movement of goods within the EC Single Market.

HMRC Reference:Notice 726 (March 2008)

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.

HMRC Reference:Notice 727 (May 2012)

Retail Schemes
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.

HMRC Reference:Notice 727/2 (August 2011)

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.

HMRC Reference:Notice 727/3 (January 2013)

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.

HMRC Reference:Notice 727/4 (January 2013)

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.

HMRC Reference:Notice 727/5 (January 2013)

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.

HMRC Reference:Notice 728 (April 2013)

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.

HMRC Reference:Notice 730 (September 2004)

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.

HMRC Reference:Notice 731 (January 2014)

Cash Accounting
VAT Notice 731: Under the cash accounting scheme you account for VAT on the basis of payments you receive and make, rather than on invoices you issue and receive.

HMRC Reference:Notice 733 (April 2014)

Flat Rate Scheme for small businesses
VAT Notice 733: The flat rate scheme is designed to help small businesses by letting you calculate your VAT payment as a flat rate percentage of your turnover. The percentages are decided according to the trade sector your business is in. Under the scheme you will not be able to reclaim any of the VAT you pay, as this is taken into consideration as part of the percentage calculation.

HMRC Reference:Notice 735 (February 2013)

VAT reverse charge on specified goods and services
Explains the reverse charge on specified goods and services

HMRC Reference:Notice 741 (October 2010)

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.

HMRC Reference:Notice 741A (January 2010)

Place of supply of services
VAT Notice 741A: Explains the new rules which take effect from 1 January 2010 to determine the place of supply of your services and who must account for VAT on supply of those services.

HMRC Reference:Notice 742 (June 2012)

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.

HMRC Reference:Notice 742/3 (November 2011)

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.

HMRC Reference:Notice 742A (June 2013)

Opting to tax land and buildings
VAT Notice 742A: This notice explains the effect of an option to tax and will help you to decide whether to exercise that option.

HMRC Reference:Notice 744A (December 2009)

Passenger Transport
VAT Notice 744A: This notice is useful for those supplying passenger transport services. This may also include any incidental services.

HMRC Reference:Notice 744B (December 2009)

Freight transport and associated services
VAT Notice 744B: This notice is useful for businesses involved in freight transport and related services.

HMRC Reference:Notice 744C (July 2011)

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.

HMRC Reference:Notice 747 (June 2003)

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).

HMRC Reference:Notice 749 (April 2002)

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.

HMRC Reference:Notice 750 (March 2003)

Community/Common Transit
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.

HMRC Reference:Notice 760 (February 2013)

Customs Freight Simplified Procedures (CFSP)
This notice reflects the new requirements for authorisation for Customs Freight Simplified Procedures (CFSP) and other legislative changes.

HMRC Reference:Notice 770 (December 2013)

Imported goods: end use relief
This notice explains how it may be possible to import or receive certain goods at a reduced or nil rate of duty using end-use relief, provided they are put to a prescribed use under customs control and within a specified time limit.

HMRC Reference:Notice 989 (May 2013)

Visits by Customs and Excise officers
This notice has been cancelled.

HMRC Reference:Notice 998 (May 2013)

VAT Refund Scheme for national museums and galleries
Explains the VAT rules that apply to those national museums and galleries that are eligible for refunds of VAT.

$START-DATA$ title=VAT Public Notices (numerical order)^ summary=Alphabetical list of VAT Notices published on the GOV.UK website.^ doctype=HMCE_Category^ date=15-Oct-2014^ author=KD6030855^ $END-DATA$
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