If you file your VAT Return online you’ll no longer receive a paper return each quarter which means HMRC will not be able to send you a copy of their VAT Notes. I know it isn’t the most exciting read you’ll come across, this quarter’s issue has a paragraph titled
Reverse charge accounting for businesses selling or purchasing emissions allowances in the UK
but HMRC do expect you to read it.
I have attached a copy of the latest Notes if you need a copy yourself.
The leaflet also contains an article extolling the virtues of switching to HMRC’s VAT Online to file their returns and pay their VAT and another publishing details of their new VAT Input Tax toolkit (more about this next week).
Earlier copies of VAT Notes are available on the HMRC website but as far as I know it isn’t possible to register to just receive copies of the Notes. If you do register you’ll also receive copies of every new and revised leaflet the VAT office issue! And trust me they issue quite a few!
I will be adding copies of future Notes here so if you want to receive a copy I suggest you either click on the Twitter Follow me button on the right or click on the RSS Feed below.