The following updated notices have been issued:
Notice 700: The VAT Guide
The notice applies now and replaces the May 2012 version. There are changes and amendments to a number of the sections of the guide. These include: clarification of when you can rely on advice from HMRC; an update on the changes to registration of Non-Established Taxable Persons; an update, including examples, to take account of changes to VAT invoicing requirements; and a rewritten ‘Section 29 Zero-rating, reduced-rating and exemption.’
Notice 700/45: How to correct VAT errors and make adjustments or claims
The notice applies now and replaces the October 2012 version. It highlights and explains the treatment of errors and, with examples.
Notice 700/62: Self-billing
The notice applies now and replaces the December 2003 version. In the notice it is highlighted that the changes “reflect the changes to the rules for VAT self-billing introduced by Council Directive 2010/45/EU, in particular - the requirement for VAT self billed invoices to include the reference 'SELF BILLING'.”
Notice 275: Customs export procedures
The notice applies now and replaces the January 2013 version. It brings the customs export procedures into one area and provides links to GOV.UK