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HMRC guidance: 13 November 2019

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  • Notice 708: VAT on buildings and construction: updates the August 2019 version, with sections 9.3.1 and 10.3 revised to clarify the meaning of a ‘protected building’ in relation to zero-rating for approved alterations prior to 1 October 2012;
  • Factsheet CC/FS1a: General information about compliance checks: updates the March 2019 version with minor changes;
  • Factsheet CC/FS1b: General information about checks by campaigns and projects: updates the April 2019 version with more information on safeguards during compliance checks, and when HMRC may seek to agree contract settlements; and
  • Factsheet SS/FS2a: Securities in respect of VAT at risk: updated with minor changes.
Issue: 1465
Categories: News