The following updated notices have been issued:
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.’
The notice applies now and replaces the October 2012 version. It highlights and explains the treatment of errors and, with examples.
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'.”
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
Announcement on transitional arrangements states that “for supplies of business research where the written contract was entered into before 1 August 2013, whether or not work has already commenced, the exemption will continue to apply to services within the scope of the contract.” It also discusses the withdrawal of the exemption for all new contracts.
HMRC have also issued:
It provides guidance on when the provision of research between eligible bodies may still be treated as exempt from VAT.