HMRC guidance

New HMRC guidance includes:

·        Notice 700/1 and 700/11: Supplement: updates the VAT registration and deregistration thresholds following Budget 2016;

·        VAT Notice 708: Buildings and construction: cancels and replaces the August 2014 version; and

·        VAT Information Sheet 4/2016: VAT MOSS exchange rates for period ending June 2016: lists the most commonly used EU and non-EU exchange rates.