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 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This notice has been withdrawn and the information can be found at CAP1 - Clearances and Approvals 1.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 700/11 (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 700/18 (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 700/34 (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 700/44 (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 700/65 (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 701/8 (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 701/15 (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 701/21 (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 701/31 (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 701/45 (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 701/49 (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 701/58 (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 702/10 (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 702/8 (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 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 706/2 (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 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 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 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 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 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 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 989 (May 2013)

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

$START-DATA$ 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^ $END-DATA$
content tools