VAT Notices explain how HMRC interprets the VAT law. Where the law says that the detailed rules on a particular matter will be set out in a notice or leaflet published by HMRC rather than in a Statutory Instrument, that part of the notice or leaflet has legal force, and that fact will be clearly shown at the relevant point in the publication.

VAT Notices contain material which is copyright of the Crown and is sourced from HMRC. Crown copyright material is reproduced with the permission of the Controller of HMSO and the King's Printer for Scotland under the Open Government Licence.

UPDATE INFORMATION
Updates made by HMRC are consistently monitored by our in-house editors and the notices are updated constantly throughout the year.