Notice 179: Motor and heating fuels: general information and accounting for excise duty and VAT: updates the May 2017 version with revised guidance on the HO10 monthly return for duty deferment, and revised contact details for the Mineral Oil Reliefs Centre;
Notice 179A: Aviation turbine fuel: updates the March 2017 version with a new email address for the Mineral Oil Reliefs Centre;
Notice 192: Registered dealers in controlled oil: updates the October 2017 version with a revised email address for the Mineral Oil Reliefs Centre;
Notice 236: Returned goods relief: updates the April 2018 version with a new telephone number for HMRC’s national import reliefs unit in Belfast;
Notice 371: Importing goods for disabled people free of duty and VAT: updates the July 2017 version with revised information on asking for a review of an HMRC decision, and a new telephone number for the National Import Reliefs Unit;
Notice 700/1: Who should register for VAT: updates the April 2018 version to reflect the new place of supply rules for digital services supplied to consumers from 1 January 2019, including non-EU businesses who make such supplies becoming eligible to use the VAT MOSS scheme;
Notice 700/18: Relief from VAT on bad debts: updates the February 2013 version;
Notice 700/57: VAT administrative agreements with trade bodies: agreement with the Association of British Insurers will be withdrawn with effect from 1 February 2019 and superseded by HMRC’s Partial Exemption Manual, and agreement with The Brewers’ Society withdrawn with effect from 1 June 2018;
Notice 701/21: Gold acquisitions, imports and investments: updates the October 2018 version with a revised address for written enquiries;
VAT Notice 701/36: Insurance: updates the February 2013 version with a revised address for written enquiries;
Notice 709/5: Tour operators margin scheme: updates the February 2016 version;
VAT Notice 718: The margin and global accounting schemes: updates the April 2017 version;
Notice 741A: Place of supply of services: updates the November 2017 version to reflect changes to the VAT rules for supplies of digital services to consumers from 1 January 2019, including non-EU businesses becoming eligible to use the non-union VAT MOSS scheme; and
Notice 733: VAT flat-rate scheme for small businesses: updates the April 2017 version. The main change is an amendment to Step 5 of the table in section 4.1 to clarify the process for choosing the correct business sector.
Notice 179: Motor and heating fuels: general information and accounting for excise duty and VAT: updates the May 2017 version with revised guidance on the HO10 monthly return for duty deferment, and revised contact details for the Mineral Oil Reliefs Centre;
Notice 179A: Aviation turbine fuel: updates the March 2017 version with a new email address for the Mineral Oil Reliefs Centre;
Notice 192: Registered dealers in controlled oil: updates the October 2017 version with a revised email address for the Mineral Oil Reliefs Centre;
Notice 236: Returned goods relief: updates the April 2018 version with a new telephone number for HMRC’s national import reliefs unit in Belfast;
Notice 371: Importing goods for disabled people free of duty and VAT: updates the July 2017 version with revised information on asking for a review of an HMRC decision, and a new telephone number for the National Import Reliefs Unit;
Notice 700/1: Who should register for VAT: updates the April 2018 version to reflect the new place of supply rules for digital services supplied to consumers from 1 January 2019, including non-EU businesses who make such supplies becoming eligible to use the VAT MOSS scheme;
Notice 700/18: Relief from VAT on bad debts: updates the February 2013 version;
Notice 700/57: VAT administrative agreements with trade bodies: agreement with the Association of British Insurers will be withdrawn with effect from 1 February 2019 and superseded by HMRC’s Partial Exemption Manual, and agreement with The Brewers’ Society withdrawn with effect from 1 June 2018;
Notice 701/21: Gold acquisitions, imports and investments: updates the October 2018 version with a revised address for written enquiries;
VAT Notice 701/36: Insurance: updates the February 2013 version with a revised address for written enquiries;
Notice 709/5: Tour operators margin scheme: updates the February 2016 version;
VAT Notice 718: The margin and global accounting schemes: updates the April 2017 version;
Notice 741A: Place of supply of services: updates the November 2017 version to reflect changes to the VAT rules for supplies of digital services to consumers from 1 January 2019, including non-EU businesses becoming eligible to use the non-union VAT MOSS scheme; and
Notice 733: VAT flat-rate scheme for small businesses: updates the April 2017 version. The main change is an amendment to Step 5 of the table in section 4.1 to clarify the process for choosing the correct business sector.
