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HMRC Reference:Notice 700/12 (April 2014) Return to Document

Change History


Notice updated to reflect changes to details in bank giro phone number.


Notice updated to reflect new telephone numbers for HMRC Helplines - 0845 numbers have been replaced with 0300 numbers.


Notice 700/12 (October 2011). This Notice has been revised and updated and replaces the previous version in March 2002 and Updates 1,2 and 3.


Update 3 (September 2008). This update amends paragraph 1.3 of the Notice.


July 2008 Update 2. This update changes certain details in the notice which are now out of date or have recently changed. This Update has been added at the end of the notice.


Broken link to adjudicators office amended.


The technical content of this notice has not changed. An online version is now available.


April 2004 Update 1: This update includes textual changes to reflect the new enlarged EU from 1 May 2004, and where appropriate any transitional arrangements. This Update has been added at the end of the notice.

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