Recently updated VAT Notices (July 2013)

Recently updated VAT Notices (July 2013)

This post contains information on two recently updated notices. These are:

  • Default surcharge; and
  • Self-billing.

Default Surcharge

HMRC has published an updated version of Notice 700/50 dated July 2013 to replace the December 2011 edition.

There is no indication given as to what has been changed.

Self-billing

HMRC has published an updated version of Notice 700/62 dated July 2013 to replace the December 2003 edition.

This is the first update to this notice for a looooong time. And the only update is to include the requirement for a self-billing invoice to have the words ‘Self Billing’ on it. You can find this referred to in paragraph 4.2 of the notice.

Anyone involved in self billing needs to read this notice.

To discuss any points raised in this article leave a comment below.

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