New Notice on keeping VAT records

Keeping VAT records

On 22 June 2015 HMRC published an updated version of Notice 700/21: Keeping VAT records dated June 2015 to replace the October 2013 edition.

HMRC indicates that an additional paragraph has been added to section 2.2. This additional paragraph refers suppliers of digital services to the guidance on VAT MOSS.

When you go to read the notice you will find a number of errors:

  1. The date of the previous edition of the notice is shown as September 2007.
  2. Paragraph 2.2 refers to the changes made from the September 2007 edition when the October 2013 edition was published.

You need to be wary when checking on new Notices on the GOV.UK website.

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