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HMRC guidance: 22 September 2021

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Latest guidance from HMRC includes:

  • Community Amateur Sports Clubs detailed guidance notes – updated at sections 6 ,6.1.1 and 6.1.7 in relation to deregistration.
  • VAT Notice 701/20: Caravans and houseboats – information on the reduced rate of VAT for tourism and hospitality has been added.
  • VAT Notice 700/2: Group and divisional registration – updated to reflect the new combined Form VAT50/51.
  • VAT Notice 707 – Personal Export Scheme – updated to note that Form 410 is available in download form.
  • VAT Notice 700/50 – Default surcharge – updated to note that the Liverpool office address must only be used to provide feedback about the notice, and not to ask for a review of a surcharge.
  • CC/FS1d: Compliance checks: excise matters – the factsheet about checks relating to excise duty has been updated.
Issue: 1546
Categories: News
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