Recently updated VAT Notices – November 2017

Recently updated VAT Notices – November 2017

In the past few weeks HMRC has published updates to ten VAT Notices.

Some of the notices only had minor changes made. These are:

Notice Change New details
701/22: tools for manufacture of goods for export Update to “Putting things right section”
730: civil penalty investigations – statement of practice Address for comments or suggestions about notice Product Customer Experience Team,
Customs and Indirect Tax Directorate,
1st Floor,
Regian House,
Liverpool
L75 1AD
747: VAT notices having the force of law Address for comments or suggestions about notice Product Customer Experience Team,
Customs and Indirect Tax Directorate,
1st Floor,
Regian House,
Liverpool
L75 1AD

The other notices updated in the last few weeks are:

Exports of goods from the UK

On 9 October 2017, HMRC published an updated version of VAT Notice 703: export of goods from the UK to replace the November 2013 edition.

The update is to clarify the evidence required to allow zero-rating of goods sent to British Embassies, British High Commissions and British Diplomats overseas delivered to the Foreign and Commonwealth Office or Foreign and Commonwealth Office Services in the UK. The updated information is in paragraph 7.11 of the notice.

Personal Export Scheme

HMRC published an updated version of VAT Notice 707: Personal Export Scheme on 27 October 2017 to replace the January 2014 edition.

The guidance in paragraph 8.4 has been updated to clarify the supplier’s obligations.

The telephone and fax numbers of the Personal Transport Unit have changed:

Telephone: 03000 583020
Fax: 03000 583029

Zero-rating young children’s clothing and footwear

On 27 October 2017, HMRC published an updated version of VAT Notice 714: zero rating young children’s clothing and footwear to replace the July 2017 edition.

The update clarifies when zero-rating applies to garments that are larger than the standard sizes given in the notice, and the need for HMRC to agree.

Refund Scheme for Museums and Galleries

HMRC published an updated version of VAT Notice 998: refund scheme for museums and galleries on 1 November 2017 to replace the May 2016 edition.

The list of qualifying museums and galleries updated following a change to the law.

Place of Supply of Services

On 1 November 2017, HMRC also updated VAT Notice 741A: place of supply of services to replace the edition published in February 2010.

The update reflects changes to the “use and enjoyment” rules that came into effect on 1 November 2017. The changes are in paragraph 12.1 and Section 13 of the notice.

Self-billing

On 9 November 2017, HMRC published an updated version of VAT Notice 700/62: self-billing to replace the September 2014 issue.

The changes are:

  • clarification of the need to have self-billing arrangements in place before self-billing starts – paragraph 3.1 – and
  • the recipient of a self-billed invoice, i.e. the supplier, is responsible for checking the information is correct and accounting for the output tax.

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