VAT Notice updates

HMRC has revised various Notices, as follows:

• VAT Notice 700/1: Who should register for VAT: section 4.5 ‘Your VAT registration number – when to expect it’ has been updated to reflect HMRC’s intention to send out a certificate showing full registration details within 30 days.
• VAT Notice 700/12: How to fill in and submit your VAT return: section 4.6 has been expanded to cover more goods and services where the reverse charge applies.
• VAT Notice 700/24: Postage, delivery and direct marketing: the section ‘How to work out the VAT treatment for delivered goods’ has been updated to clarify that, where there is no extra charge for delivery, VAT is accounted for on the full sales price.
• VAT Notice 701/19: Fuel and power: section 2 has been updated to cover VAT reverse charge measures for wholesale gas and electricity and construction services.
• VAT Notice 701/58: Goods or services supplied to charities: various sections under part 3 (advertising media) have been updated, covering media where charities can advertise VAT free and the VAT implications for information (advertising and non-advertising) placed on the internet. Section 4.1 (relief for advertising design and production services) has also been revised.
• VAT Notice 741A: Place of supply of services: section 7.7 has been updated to include the VAT reverse charge for construction services.