HMRC publishes VAT Notices to explain how VAT rules apply in specific situations. These notices provide practical guidance on registration, returns, record keeping, imports, exports, repayments and other VAT-related matters.
This page brings together key VAT Notices that businesses may find useful when understanding their VAT obligations and maintaining compliant records.
Key Resources
• VAT Guide (Notice 700)
• VAT Returns (Notice 700/12)
• VAT Record Keeping (Notice 700/21)
• VAT Exports (Notice 703)
• VAT Imports
• Making Tax Digital for VAT
• Joint and Several Liability (Notice 726)
Why VAT Notices Matter
VAT Notices help businesses understand HMRC’s published guidance on VAT administration and compliance. They can assist with understanding record keeping requirements, VAT treatment decisions, repayment claims and supporting documentation.
Businesses should ensure that VAT treatment is supported by appropriate records and evidence.
Related Guidance
• VAT Guidance
• VAT Records & Statutory Records
• VAT Repayment Checks
• Transaction & Goods Checks
• HMRC Compliance Checks
Official Sources
VAT Guide Notice 700
https://www.gov.uk/guidance/vat-guide-notice-700
VAT Returns Notice 700/12
https://www.gov.uk/guidance/how-to-fill-in-and-submit-your-vat-return-vat-notice-70012
VAT Record Keeping Notice 700/21
https://www.gov.uk/guidance/record-keeping-for-vat-notice-70021
VAT Exports Notice 703
https://www.gov.uk/guidance/vat-on-goods-exported-from-the-uk-notice-703
Making Tax Digital for VAT
https://www.gov.uk/guidance/sign-up-for-making-tax-digital-for-vat
VAT Notices Collection
https://www.gov.uk/government/collections/vat-notices