An update of the latest changes to HMRC's VAT notices and guidance
This notice cancels and replaces the notice of the same name from September 2011.
It provides general background information about group and divisional registration and explains which forms you need to use to apply.
It applies to the UK and the Isle of Man.
It includes changes to the way businesses apply for VAT registration and guidance on how to value supplies on which the intra-group reverse charge is due.
This notice cancels and replaces the notice of the same name from April 2014.
It explains when building works and materials can be zero-rated or reduced rated at 5%, when input tax recovery is blocked, the requirements for certificates of use, zero-rated applicability on sale or long lease, and supply and self-supply rules.
The notice includes: