|HMRC Reference:Notice 197A (October 2012)||Return to Document|
Revised notice October 2012. This notice cancels and replaces Notice 197A (November 2009).
Revised notice 197A (November 2009). This notice cancels and replaces Notice 197A (April 2002).
January 2007 Update 2: This update adds Bulgaria and Romania to the list of EU Member States who joined on 1 January 2007.
April 2004 Update 1: The changes to this notice have been made to include the new Member States, which join the European Union (EU) on 1 May 2004. This update is included at the end of the notice.