Latest HMRC News
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Transfer as a going concern (TOGC)
Tertiary legislation about 'transfer of a business as a going concern' (TOGC).
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One Stop Shop (OSS)
Tertiary legislation about VAT One Stop Shop registrations and returns.
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Reliefs
Tertiary legislation about VAT relief on adapted motor vehicles for disabled people and charities, including certificates.
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Registration
Tertiary legislation about who should register for VAT.
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Margin schemes
Tertiary legislation about VAT margin schemes.
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Retail Schemes
Tertiary legislation about Retail Schemes, including Point of Sale, the Apportionment Scheme and the Direct Calculation Scheme.
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Gold imports and exports
Tertiary legislation about gold imports and exports (originally published in VAT Notice 701/21).
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Warehousing
Tertiary legislation about fiscal and tax warehousing.
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Valuation
Tertiary legislation about VAT valuation.
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Transport
Tertiary legislation about ships, trains, aircraft, freight, including form VAT411 and motoring expenses.