Collection

VAT notices in alphabetical order

Alphabetical list of VAT notices.

• From: HM Revenue & Customs
• Published: 14 May 2014

Find out about the VAT treatment of transactions or movements of goods which span the end of the transition period.

Look at withdrawn VAT Notices to check the rules for transactions that took place on or before 31 December 2020.

A, B, C

• Account for VAT on a new means of transport
  • 31 December 2020
  • Guidance
• Administrative agreements with trade bodies (VAT Notice 700/57)
  • 23 March 2021
  • Guidance
• Admission charges to cultural events (VAT Notice 701/47)
  • 31 December 2020
  • Guidance
• Agricultural Flat Rate Scheme (VAT Notice 700/46)
  • 29 June 2021
  • Guidance
• Animals and animal food (VAT Notice 701/15)
  • 28 February 2023
  • Guidance
• Annual accounting (VAT Notice 732)
  • 28 October 2020
  • Guidance
• Antiques or art from historic houses (VAT Notice 701/12)
  • 14 May 2018
  • Guidance
• Apportionment VAT Retail Schemes (VAT Notice 727/4)
  • 31 December 2020
  • Guidance
• Barristers and advocates (VAT Notice 700/44)
  • 17 July 2023
  • Guidance
• Bespoke VAT retail schemes (VAT Notice 727/2)
  • 17 January 2020
  • Guidance
• Betting, gaming and lotteries (VAT Notice 701/29)
  • 31 March 2017
  • Guidance
• Buildings and construction (VAT Notice 708)
  • 24 January 2024
  • Guidance
• Burial, cremation and commemoration of the dead (VAT Notice 701/32)
  • 29 February 2024
  • Guidance
• Business entertainment (VAT Notice 700/65)
  • 29 February 2012
  • Guidance
• Business promotions (VAT Notice 700/7)
  • 31 December 2020
  • Guidance
• Cancelling your VAT registration (VAT Notice 700/11)
  • 31 May 2024
  • Notice
• Capital Goods Scheme (VAT Notice 706/2)
  • 29 December 2020
  • Guidance
• Caravans and houseboats (VAT Notice 701/20)
  • 3 October 2024
  • Guidance
• Cash Accounting Scheme (VAT Notice 731)
  • 18 December 2023
  • Guidance
• Catering, takeaway food (VAT Notice 709/1)
  • 5 August 2022
  • Guidance
• Charity funded equipment certificates (VAT Notice 701/6 supplement)
  • 12 July 2024
  • Guidance
• Charity funded equipment for medical and veterinary uses (VAT Notice 701/6)
  • 6 October 2023
  • Guidance
• Civil penalty investigations statement of practice (VAT Notice 730)
  • 12 January 2014
  • Guidance
• Claim VAT back on tax-free shopping in Northern Ireland
  • 20 August 2021
  • Guidance
• Claim VAT refunds in Northern Ireland or the EU, if you’re established in Northern Ireland or in the EU
  • 18 November 2022
  • Guidance
• Clubs and associations' VAT responsibilities (VAT Notice 701/5)
  • 31 December 2020
  • Guidance
• Commodities and terminal markets (VAT Notice 701/9)
  • 18 October 2011
  • Guidance
• Corporate purchasing cards (VAT Notice 701/48)
  • 1 March 2002
  • Guidance

D, E, F

• Default interest (VAT Notice 700/43)
  • 6 January 2023
  • Guidance
• Default surcharge (VAT Notice 700/50)
  • 6 January 2023
  • Guidance
• Direct Calculation VAT Retail Schemes (VAT Notice 727/5)
  • 31 December 2020
  • Guidance
• Disclosing VAT and other indirect tax avoidance schemes (VAT Notice 799)
  • 1 December 2017
  • Guidance
• Disclosure of VAT avoidance schemes (VAT Notice 700/8)
  • 30 October 2013
  • Guidance
• Domestic reverse charge procedure (VAT Notice 735)
  • 18 October 2022
  • Guidance
• Education and vocational training (VAT Notice 701/30)
  • 30 October 2024
  • Guidance
• Electronic invoicing (VAT Notice 700/63)
  • 26 May 2022
  • Guidance
• Energy-saving materials and heating equipment (VAT Notice 708/6)
  • 31 January 2024
  • Guidance
• Fiscal warehousing (VAT Notice 702/8)
  • 19 August 2021
  • Guidance
• Flat Rate Scheme for small businesses (VAT Notice 733)
  • 29 March 2023
  • Guidance
• Food processing services (VAT Notice 701/40)
  • 27 October 2011
  • Guidance
• Food products (VAT Notice 701/14)
  • 3 May 2024
  • Guidance
• Freight containers for export from the UK (VAT Notice 703/1)
  • 31 December 2020
  • Guidance
• Freight transport and associated services (VAT Notice 744B)
  • 15 March 2021
  • Guidance
• Fuel and power (VAT Notice 701/19)
  • 5 January 2024
  • Guidance
• Funded pension schemes (VAT Notice 700/17)
  • 7 July 2022
  • Guidance

G, H, I

• Gold imports and exports (VAT Notice 701/21)
  • 31 December 2020
  • Guidance
• Goods or services supplied to charities (VAT Notice 701/58)
  • 26 September 2022
  • Guidance
• Group and divisional registration (VAT Notice 700/2)
  • 31 May 2024
  • Guidance
• Health institutions supplies (VAT Notice 701/31)
  • 22 August 2014
  • Guidance
• Health professionals and pharmaceutical products (VAT Notice 701/57)
  • 15 February 2024
  • Guidance
• Hotels and holiday accommodation (VAT Notice 709/3)
  • 5 August 2022
  • Guidance
• How VAT affects charities (VAT Notice 701/1)
  • 7 December 2023
  • Guidance
• How to correct VAT errors and make adjustments or claims (VAT Notice 700/45)
  • 6 January 2023
  • Guidance
• How to fill in and submit your VAT Return (VAT Notice 700/12)
  • 19 February 2024
  • Guidance
• How VAT applies to taxis and private hire cars (VAT Notice 700/25)
  • 19 September 2016
  • Guidance
• Insolvency (VAT Notice 700/56)
  • 11 November 2024
  • Guidance
• Insurance (VAT Notice 701/36)
  • 22 August 2023
  • Guidance
• Investment gold coins (VAT Notice 701/21A)
  • 23 August 2024
  • Guidance

J, K, L

• Joint and several liability for unpaid VAT (VAT Notice 726)
  • 31 December 2020
  • Guidance
• Land and property (VAT Notice 742)
  • 31 December 2020
  • Guidance
• Late VAT registration penalty (VAT Notice 700/41)
  • 6 November 2012
  • Guidance
• Local authorities and similar bodies (VAT Notice 749)
  • 30 September 2024
  • Guidance

M, N, O

• Motoring expenses (VAT Notice 700/64)
  • 20 October 2023
  • Guidance
• Opting to tax land and buildings (VAT Notice 742A)
  • 8 March 2024
  • Guidance

P, Q, R

• Partial exemption (VAT Notice 706)
  • 14 September 2023
  • Guidance
• Personal Export Scheme (VAT Notice 707)
  • 15 September 2021
  • Guidance
• Place of supply of services (VAT Notice 741A)
  • 29 September 2022
  • Guidance
• Point of Sale VAT Retail Scheme (VAT Notice 727/3)
  • 31 December 2020
  • Guidance
• Postage, delivery and direct marketing (VAT Notice 700/24)
  • 30 September 2022
  • Guidance
• Postage stamps and philatelic supplies (VAT Notice 701/8)
  • 21 September 2022
  • Guidance
• Protective equipment (VAT Notice 701/23)
  • 4 November 2022
  • Guidance
• Record keeping (VAT Notice 700/21)
  • 18 March 2024
  • Guidance
• Refunds of UK VAT for non-UK businesses (VAT Notice 723A)
  • 29 February 2024
  • Guidance
• Registration scheme for racehorse owners (VAT Notice 700/67)
  • 24 July 2018
  • Guidance
• Reliefs from VAT for disabled and older people (VAT Notice 701/7)
  • 31 December 2020
  • Guidance
• Relief from VAT on bad debts (VAT Notice 700/18)
  • 19 June 2020
  • Guidance
• Retail Export Scheme (Northern Ireland)
  • 20 August 2021
  • Guidance
• Retail schemes (VAT Notice 727)
  • 21 July 2020
  • Guidance

S, T, U

• Sailaway boats supplied for export outside the UK (VAT Notice 703/2)
  • 8 July 2021
  • Guidance
• Scottish land law terms (VAT Notice 742/3)
  • 1 June 2005
  • Guidance
• Seeds and plants that can be zero-rated (VAT Notice 701/38)
  • 22 September 2021
  • Guidance
• Self-billing (VAT Notice 700/62)
  • 31 December 2020
  • Guidance
• Ships, trains, aircraft and associated services (VAT Notice 744C)
  • 31 December 2020
  • Guidance
• Sponsorship (VAT Notice 701/41)
  • 8 May 2019
  • Guidance
• Sport supplies that are VAT exempt (VAT Notice 701/45)
  • 2 August 2011
  • Guidance
• Supply of staff and staff bureaux (VAT Notice 700/34)
  • 31 December 2020
  • Guidance
• Tax warehousing (VAT Notice 702/10)
  • 31 December 2020
  • Guidance
• The VAT treatment of passenger transport (VAT Notice 744A)
  • 18 May 2022
  • Guidance
• Tour Operators' Margin Scheme (VAT Notice 709/5)
  • 18 April 2024
  • Guidance
• Transfer a business as a going concern (VAT Notice 700/9)
  • 31 December 2020
  • Guidance
• Travel agents (VAT Notice 709/6)
  • 31 December 2020
  • Guidance
• Treatment of VAT repayment returns and supplements (VAT Notice 700/58)
  • 6 January 2023
  • Guidance

V, W, X, Y, Z

• VAT guide (VAT Notice 700)
  • 29 September 2023
  • Guidance
• VAT on movements of goods between Northern Ireland and the EU
  • 2 May 2024
  • Guidance
• VAT Notice 700/22: Making Tax Digital for VAT
  • 1 April 2022
  • Notice
• Extra Statutory Concessions (VAT Notice 48)
  • 25 September 2024
  • Notice
• VAT Notice 701/49: finance
  • 27 February 2019
  • Notice
• VAT payments on account
  • 11 December 2023
  • Guidance
• VAT payments on account
  • 11 December 2023
  • Guidance
• VAT relief for suppliers to visiting forces (VAT Notice 431)
  • 31 December 2020
  • Guidance
• VAT Refund Scheme for museums and galleries (VAT Notice 998)
  • 30 September 2024
  • Guidance
• VAT relief on adapted motor vehicles for disabled people and charities (VAT Notice 1002)
  • 28 January 2019
  • Guidance
• VAT Refund Scheme for charities (VAT Notice 1001)
  • 18 December 2023
  • Guidance
• VAT on goods exported from the UK (VAT Notice 703)
  • 31 October 2023
  • Guidance
• Video cassette films and accounting for VAT (VAT Notice 700/14)
  • 27 September 2017
  • Guidance
• Welfare services and goods (VAT Notice 701/2)
  • 5 July 2011
  • Guidance
• Who should register for VAT (VAT Notice 700/1)
  • 10 July 2024
  • Notice
• Women's sanitary products (VAT Notice 701/18)
  • 13 March 2024
  • Guidance
• Young children's clothing and footwear (VAT Notice 714)
  • 28 October 2022
  • Guidance
• Youth clubs' exemptions (VAT Notice 701/35)
  • 28 June 2011
  • Guidance
• Zero rate tools that manufacture goods for export (VAT Notice 701/22)
  • 31 December 2020
  • Guidance
• Zero rating books and printed matter (VAT Notice 701/10)
  • 31 July 2020
  • Guidance

Published 14 May 2014