News

Latest HMRC News

• Transfer as a going concern (TOGC)

  Tertiary legislation about 'transfer of a business as a going concern' (TOGC).

• One Stop Shop (OSS)

  Tertiary legislation about VAT One Stop Shop registrations and returns.

• Reliefs

  Tertiary legislation about VAT relief on adapted motor vehicles for disabled people and charities, including certificates.

• Registration

  Tertiary legislation about who should register for VAT.

• Margin schemes

  Tertiary legislation about VAT margin schemes.

• Retail Schemes

  Tertiary legislation about Retail Schemes, including Point of Sale, the Apportionment Scheme and the Direct Calculation Scheme.

• Gold imports and exports

  Tertiary legislation about gold imports and exports (originally published in VAT Notice 701/21).

• Warehousing

  Tertiary legislation about fiscal and tax warehousing.

• Valuation

  Tertiary legislation about VAT valuation.

• Transport

  Tertiary legislation about ships, trains, aircraft, freight, including form VAT411 and motoring expenses.