HMRC has announced updates to the following VAT notices during the past month:
Notice 143 A guide for international post users
Notice 161 Investigation into traders with suspected serious indirect tax irregularities
Notice 700/2 Group and divisional registration
Notice 700/12 Filling in your VAT Return
Notice 700/17 Funded pension schemes
Notice 700/50 Default surcharge
Notice 700/65 Business entertainment
Notice 700/64 Motoring expenses
Notice 701/31 Health institutions
Notice 701/38 Seeds and plants
Notice 701/40 Food Processing Services
Notice 701/57 Health professionals and pharmaceutical products
Notice 708 Buildings and construction
Notice 708/6 Energy-saving materials
Notice 709/1 Catering and take away food
Notice 709/3 Hotels and holiday accommodation
Notice 723A Refunds of VAT in the European Community for EC and non-EC businesses
Notice 742/3 Scottish land law terms
Climate Change Levy
Guidance on the Climate Change Levy has also been updated:
Notice CCL1 A general guide to Climate Change Levy
Notice CCL1/1 Registering for Climate Change Levy
Notice CCL1/2 Combined heat and power schemes
Notice CCL1/3 Reliefs and special treatments for taxable supplies
Comment