Updated VAT Notice 700/12: How to fill in and submit the VAT Return

Published on: 29 September 2022

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Specialist Tax Regulatory Materials

Article summary

HMRC has updated VAT Notice 700/12 to include in 4.6 on ‘reverse charge accounting’ more goods and services where the reverse charge applies, and the VAT return boxes businesses need to complete.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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