Recently updated VAT Notices – January 2019

HMRC has recently updated a number of VAT Notices. These include:

VAT Notice 700/57: Administrative agreements with trade bodies

This Notice has been updated to reflect the withdrawal of the agreement with the Association of British Insurers, in section 5, concerning the recovery of input tax incurred in the UK relating to supplies made by branches outside the EU. This is now covered by guidance in HMRC’s internal Partial Exemption Manual

VAT Notice 733: Flat Rate Scheme for small businesses

The amendment to this Notice is, HMRC says, a clarification of the process of choosing a flat rate scheme. The change is in Step 5 in paragraph 4.1.

Notice 371: importing goods for disabled people free of duty and VAT

The telephone number of the National Imports Relief Unit in this Notice has been changed to 0300 200 3700.

VAT Notice 700/1: who should register for VAT

This Notice was updated to reflect changes to the rules for supplies of digital services and the eligibility for non-EU businesses to use the VAT Mini One Stop Shop

VAT Notice 741A: Place of supply of services

The changes to the rules for supplies of digital services and the eligibility for non-EU businesses to use the VAT Mini One Stop Shop is set out in Section 14 of this updated Notice.

Links in Notices updated

The link in each of the following Notices to a web page containing the address for Written Enquiries has been updated.

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