Ten VAT notices have been updated. Find out which, along with details of the changes.
HMRC has made changes to the self-billing VAT Notice 700/62. These reflect rules introduced by the Council Directive 2010/45/EU, particularly:
Visit the HMRC website for further information on the changes to VAT Notice 700/62
VAT Notice 700/56 has been reworded, now dealing with Law of Property Act (LPA) receivership and inclusion of details to facilitate electronic payment of VAT by LPA receivers; details of the changes can be found in section 17.
Visit the HMRC website for further information on the changes to VAT Notice 700/56
VAT Notice 998, the refund scheme for national museums and galleries has been updated. This only applies to those national museums or galleries that offer free admission to the public and that are eligible for refunds of VAT under the national museums and galleries VAT refund scheme.
The Notice has been updated for eligible museums and certain activities that they undertake. It also contains information for museums and galleries that are not listed but may wish to apply to be eligible.
Visit the HMRC website for further information on the changes to VAT Notice 998
VAT Notice 300, customs civil investigation of suspected evasion has now been updated. The notice applies now and replaces the October 2011 version of Notice 300.
The title of the Notice has changed with ‘the rights of the individual’ section having been updated. The Notice also highlights the process used in determining the type of penalty (if any) that may apply.
Visit the HMRC website for further information on the changes to VAT Notice 300
VAT Notice 742A has been updated for mistakes and errors that have previously been highlighted; details of the change can be found in section 1.2.
Visit the HMRC website for further information on the changes to VAT Notice 742A
VAT Notice 733 has been updated; details of the change can be found in section 1.2 which includes changes such as:
Visit the HMRC website for further information on the changes to VAT notice 733
The VAT Notice 728 has been updated for the new legal requirements to notify HMRC about land vehicles being brought into the UK from 15 April 2013; details of the change can be found in section 1.2.
‘These vehicle arrivals will need to be notified using the Notification of Vehicle Arrivals (NOVA) system. Please refer to the NOVA Information Sheet for further information.’
Sections 3, 5 and 8 provide further details about the introduction of NOVA and how to notify HMRC.
Visit the HMRC website for further information on the changes to VAT Notice 728
VAT Notice 725 has been updated to include details on Croatia, which joined the EU on 1 July 2013; details of the change can be found in section 1.2.
Visit the HMRC website for further information on the changes to VAT Notice 725
VAT Notice 709/3 has been updated to reflect HMRC’s revised policy regarding accommodation and catering supplied to employees.
The change can be found in section 4.2: "If you supply your employees with accommodation or food and drink, in your establishment and they pay for it, the payments are treated as including VAT and you must account for it on your VAT return.
"Where employees pay for meals and so on from their pay including under a salary sacrifice arrangement employers must account for VAT from 1 January 2012 on such supplies unless they are zero-rated. Subject to the normal rules, the employer can continue to recover the VAT incurred on related purchases."
Visit the HMRC website for further information on the changes to VAT Notice 709/3
VAT Notice 701/5 has been updated to clarify the supply position for VAT purposes of goods and services provided in return for subscriptions. The change can be found in section 5.
Visit the HMRC website for further information on the changes to VAT Notice 701/5