Collection
VAT notices in numerical order
Numerical list of VAT notices.
Find out about the VAT treatment of transactions or movements of goods which span the end of the transition period.
VAT notices 704, 704/1, 723A, 725 and 728
These notices have been updated to show changes to the rules that came into effect on 1 January 2021. You can find them under new titles using this list.
The updated notices are:
- Retail Export Scheme (Northern Ireland) – previously VAT Notice 704
- Claim VAT back on tax-free shopping in Northern Ireland – previously VAT Notice 704/1
- Refunds of UK VAT for non-UK businesses or EU VAT for UK businesses (VAT Notice 723A)
- Claim VAT refunds in Northern Ireland or the EU, if you’re established in Northern Ireland or in the EU
- VAT on movements of goods between Northern Ireland and the EU – previously VAT Notice 725
- Account for VAT on a new means of transport – previously VAT Notice 728
Documents
Updates to this page
Published 14 May 2014
Last updated 13 July 2018 + show all updates
Last updated 13 July 2018 + show all updates
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VAT Notice 700/22: Making Tax Digital for VAT has been added to the VAT collection.
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First published.