Recently updated notices issued by HMRC on VAT – January 2015

Recently updated notices issued by HMRC on VAT

HMRC updated the following VAT related notices in January 2015:

  • The General Guide – VAT Notice 700; and
  • Intrastat General Guide – Notice 60.

HMRC also published VAT Notes 4/2014.

Just a reminder: all VAT Notices are now published on the GOV.UK website.

The General Guide

On 1 January 2015 HMRC published an updated version of Notice 700: The General Guide dated January 2015 to replace the August 2013 edition.

HMRC indicates that the following changes have been made:

The main amendment is to the place of supply rules from 1 January 2015 with a new sub-paragraph being added to Section 4 at paragraph 4.8.4 concerning the Mini One-Stop Shop for supplies of electronic services, etc.

Beware! There are errors in the paragraph that comments on the changes to the Notice. The link for Section 4 will take you to Section 2, and the link to paragraph 2.5 whilst correct, in that it takes you to paragraph 2.5, would probably have been better being a reference to paragraph 4.8.4, which is where reference to the Mini One-Stop Shop is to be found.

Intrastat General Guide

Also on 1 January 2015 HMRC published an updated version of Notice 60: Intrastat General Guide dated January 2015 to replace the August 2014 edition.

HMRC indicates that the following changes have been made:

The Intrastat Arrivals Exemption threshold has been increased from £1.2 million to £1.5 million from 1 January 2015 (see paragraph 3.1).

If you supply goods to vessels and aircraft visiting a UK port or airport that belong to economic owners established in another EU member state, you must now use the simplified country code ‘QR’ when the goods are for the consumption of the crew and passengers or for the operation of the vessel (see paragraph 16.2).

VAT Notes 4/2014

On 19 January 2015 HMRC published, somewhat belatedly, VAT Notes 4/2014. This note contains information about:

  • VAT Mini One Stop Shop
  • Alcohol Wholesalers Registration Scheme (AWRS)

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