Guidance

VAT notices for transactions on or before 31 December 2020

Find withdrawn VAT notices to check the rules for transactions that took place on or before 31 December 2020.

• From: HM Revenue & Customs
• Published: 19 February 2021
• Last updated: 19 February 2021 — See all updates

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

You might need to check a withdrawn or archived VAT notice for:

• transactions you made on or before 31 December 2020
• audit reasons

These VAT notices should not be used for transactions that take place from 1 January 2021.

Withdrawn VAT notices

This notice is available for reference on GOV.UK.

• Imports (VAT Notice 702)

Archived VAT notices

These notices are available for reference on the National Archives.

• Retail Export Scheme (VAT Notice 704)

• Claim VAT back on tax-free shopping in the UK (VAT Notice 704/1)

• Claim back VAT paid in the UK or EU if you’re established elsewhere (VAT Notice 723A)

• The single market (VAT Notice 725)

• New means of transport (VAT Notice 728)

Current VAT notices

You can find the current VAT notices in:

• numerical order
• alphabetical order

Published 19 February 2021
Last updated 19 February 2021 + show all updates

1. 19 February 2021

   A link has been added to the VAT EU Exit Transitional Provisions.

2. 19 February 2021

   First published.