How HMRC VAT Notices Guide Your Obligations
HMRC VAT notices are detailed technical guidance documents. They explain the law and HMRC’s interpretation of it. While not legally binding, they represent HMRC’s stated policy and are relied upon by businesses and advisers.[1]
Key VAT Notices
| Notice | Title | What It Covers |
|---|---|---|
| 700 | The VAT Guide | The main comprehensive guide to VAT — covers everything |
| 700/1 | Who should register for VAT | Registration thresholds, voluntary registration, TOGC |
| 700/12 | How to fill in and submit your VAT Return | Box-by-box guidance for the VAT Return |
| 700/21 | Record keeping | What records to keep and for how long |
| 700/22 | Making Tax Digital for VAT | MTD requirements, digital records, software |
| 700/45 | How to correct VAT errors | Error correction methods and thresholds |
| 701/14 | Food products | Which food is zero-rated and which is standard-rated |
| 706 | Partial exemption | Apportioning input VAT for mixed supplies |
| 708 | Buildings and construction | Reduced rate, zero rate, option to tax for construction |
| 709/1 | Catering and takeaway food | VAT on hot food, restaurant meals, takeaways |
| 718 | Margin schemes for second-hand goods | How the margin scheme works for used goods |
| 725 | Place of supply of goods | Which country’s VAT applies to goods supplies |
| 727 | Retail schemes | Simplified VAT calculation for retail businesses |
| 731 | Cash accounting | Accounting for VAT on a cash paid/received basis |
| 732 | Annual accounting | Filing one annual VAT Return |
| 741A | Place of supply of services | Which country’s VAT applies to services |
| 742A | Option to tax land and buildings | Opting to charge VAT on commercial property |
Tip: All VAT notices are available free on GOV.UK. Search for “VAT Notice” followed by the number. They’re regularly updated, so always check the current version.
Frequently Asked Questions
What are HMRC VAT notices?
HMRC VAT notices are detailed technical guidance documents that explain VAT law and HMRC’s interpretation of it. They are available free on GOV.UK and are regularly updated.
What is VAT Notice 700?
VAT Notice 700 is HMRC’s main comprehensive guide to VAT. It covers everything from registration and returns to rates, record-keeping, and special schemes.
Which VAT notice covers food and catering?
VAT Notice 701/14 covers food products (which food is zero-rated and which is standard-rated), and VAT Notice 709/1 covers catering and takeaway food.
Further Reading
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Sources
- VAT notices — GOV.UK
- VAT guide (VAT Notice 700) — GOV.UK