VAT Notices for pre-1 Jan 2021 transactions

HMRC has published new guidance VAT notices for transactions on or before 31 December 2020 to help businesses find withdrawn VAT Notices, to check the rules for transactions that took place on or before 31 December 2020. The withdrawn notices are:

• Imports (VAT Notice 702);
• Retail Export Scheme (VAT Notice 704);
• Claim VAT back on tax-free shopping in the UK (VAT Notice 704/1);
• Claim back VAT paid in the UK or EU if you’re established elsewhere (VAT Notice 723A);
• The single market (VAT Notice 725); and
• New means of transport (VAT Notice 728).