VAT INFORMATION SHEETS
Contents:
- VAT Information Sheet 4/93 Intra-EC Processing of Goods: Simplification (1 September 1993)
- VAT Information Sheet 5/95 VAT: Change to Tour Operators' Margin Scheme from 1 January 1996 (1 April 1995)
- VAT Information Sheet 6/95 VAT: NHS Dispensing Doctors (1 April 1995)
- VAT Information Sheet 1/96 VAT: Filling in your EC Sales List (January 1996)
- VAT Information Sheet 3/96 Tour Operators' Margin Scheme: Practical implementation of the airline charter option following the changes which came into effect on 1 January 1996. (July 1996)
- VAT Information Sheet 4/96 Tour Operators' Margin Scheme: Practical implementation of the agency option following the changes which came into effect on 1 January 1996. (July 1996)
- VAT Information Sheet 1/97 Tour Operators' Margin Scheme: Practical implementation of the trader to trader (wholesale) option following the changes which came into effect on 1 January 1996 (May 1997)
- VAT Information Sheet 6/97 Drugs, medicines and aids for the handicapped: liability with effect from 1 January 1998 (December 1997)
- VAT Information Sheet 3/98 Local authorities and NHS: Joint stores depots (June 1998)
- VAT Information Sheet 5/98 Local authorities: Supplies to new unitary authorities under local government reorganisation (transitional arrangements) (June 1998)
- VAT Information Sheet 6/98 Local authority pension funds: VAT treatment and administrative concession (June 1998)
- VAT Information Sheet 8/98 Charities : Supply, repair and maintenance of relevant goods (including adapted motor vehicles) (July 1998)
- VAT Information Sheet 9/98 VAT relief on the installation of energy saving materials (July 1998)
- VAT Information Sheet 2/99 Local authorities: Agreement of section 33 recovery methods (February 1999)
- VAT Information Sheet 3/99 VAT: New Deal Programme (March 1999)
- VAT Information Sheet 6/99 Charities: Liability of routine domestic tasks (March 1999)
- VAT Information Sheet 7/99 Construction services: New rule for accounting for VAT June 1999
- VAT Information Sheet 8/99 Opticians: Apportionment of charges for supplies of spectacles and dispensing (June 1999)
- VAT Information Sheet 9/99 Imported works of art, antiques and collectors' pieces: changes to the reduced rate of VAT (July 1999)
- VAT Information Sheet 10/99 Financial exemptions: Changes brought about by the 1999 Finance Order (August 1999)
- VAT Information Sheet 12/99 VAT on business cars: Changes to take effect on 1 December 1999
- VAT Information Sheet 1/00 Reduced rate for the installation of energy saving materials March 2000 (January 2000)
- VAT Information Sheet 2/00 Exports and removals: conditions for zero-rating (May 2000)
- VAT Information Sheet 3/00 Supplies through undisclosed agents: revised VAT treatment (August 2000)
- VAT Information Sheet 4/00 VAT civil evasion cases: Trial of a new approach to investigations - Statement of practice (September 2000)
- VAT Information Sheet 1/01 VAT relief for young children's clothing and footwear (March 2001)
- VAT Information Sheet 2/01 Single or Multiple Supplies – How to Decide (July 2001)
- VAT Information Sheet 3/01 Digitised publications (April 2001)
- VAT Information Sheet 4/01 VAT Budget Changes: VAT reduced rates - Urban regeneration measures (May 2001)
- VAT Information Sheet 5/01 VAT Budget changes: adjustments to the zero-rate for sale of renovated properties (July 2001)
- VAT Information Sheet 6/01 Changes to the VAT second-hand margin scheme (December 2001)
- VAT Information Sheet 7/01 Motor vehicles adapted for disabled people (June 2001)
- VAT Information Sheet 8/01 Speculative property developers: input tax (December 2001)
- VAT Information Sheet 1/02 VAT civil evasion cases: A new Approach to investigations – Statement of practice (April 2002)
- VAT Information Sheet 2/02 Budget 2002: VAT: a new optional flat rate scheme for small businesses (April 2002)
- VAT Information Sheet 3/02 Budget 2002: VAT and Construction (April 2002)
- VAT Information Sheet 4/02 Budget 2002: VAT: Partial Exemption - standard method over-ride (April 2002)
- VAT Information Sheet 1/03 Electronically supplied services and broadcasting services: New EU place of supply rules (March 2003)
- VAT Information Sheet 2/03 Clarification of VAT treatment of services by financial advisors (February 2003)
- VAT Information Sheet 3/03 Modernisation of Face Value Vouchers (April 2003)
- VAT Information Sheet 4/03 Electronically supplied services: a guide to interpretation (April 2003)
- VAT Information Sheet 5/03 Electronically supplied services: evidence of customer location and status (April 2003)
- VAT Information Sheet 6/03 Tribunal decision on VAT treatment of repossessed and voluntarily returned cars (May 2003)
- VAT Information Sheet 7/03 Electronically supplied services: Special Scheme for non-EU businesses (May 2003)
- VAT Information Sheet 8/03 Face Value Vouchers (June 2003)
- VAT Information Sheet 10/03 Electronically supplied services: Supplementary information on the; Special Scheme for non-EU businesses (August 2003)
- VAT Information Sheet 11/03 Electronic Point of Sale (EPOS) Systems (August 2003)
- VAT Information Sheet 12/03 Face Value Vouchers (August 2003)
- VAT Information Sheet 13/03 Electronically supplied services: VAT on e-Services (VoeS) special scheme for non-EU businesses – currency exchange rates for reporting period ending 30 September 2003 (September 2003)
- VAT Information Sheet 14/03 New time of supply rules for on-going supplies (October 2003)
- VAT Information Sheet 15/03 The VAT treatment of share registration services (December 2003)
- VAT Information Sheet 16/03 VAT Invoicing Changes (November 2003)
- VAT Information Sheet 17/03 Changes to the VAT Flat Rate Scheme (FRS) (December 2003)
- VAT Information Sheet 1/04 Electronically supplied services: Special scheme for non-EU businesses - currency exchange rates for reporting period ending 31 December 2003 (January 2004)
- VAT Information Sheet 2/04 Mineral (Hydrocarbon) Oil put to certain use: Excise Duty Relief (Tied Oils) - (Waste Cancelled)
- VAT Information Sheet 3/04 Electronically supplied services: EU Enlargement (March 2004)
- VAT Information Sheet 4/04 Electronically supplied services: Special scheme for non-EU businesses – currency exchange rates for reporting period ending 31 March 2004 (March 2004)
- VAT Information Sheet 5/04 Claims made in the light of GMAC High Court decision: VAT treatment of returned cars and other goods (May 2004)
- VAT Information Sheet 6/04 Electronically supplied services: Special scheme for non-EU businesses – currency exchange rates for reporting period ending 30 June 2004 (July 2004)
- VAT Information Sheet 7/04 Eligibility Rules for VAT Grouping
- VAT Information Sheet 8/04 E-services Special Schemes for non-EU businesses – exchange rates 30-09-04 (September 2004)
- VAT Information Sheet 9/04 Partial Exemption – Fair Recovery of VAT on Costs of Incidental Financial Supplies (December 2004)
- VAT Information Sheet 10/04 Changes to the place of supply of natural gas and electricity (December 2004)
- VAT Information Sheet 11/04 Electronically supplied services: Special scheme for non-EU businesses – currency exchange rates for reporting period ending 31 December 2004 (December 2004)
- VAT Information Sheet 1/05 Electronically supplied services: Special scheme for non-EU businesses – currency exchange rates for reporting period ending 31 March 2005 (April 2005)
- VAT Information Sheet 2/05 Electronically supplied services: Special scheme for non-EU businesses - changes to Greece VAT rate (May 2005)
- VAT Information Sheet 3/05 Electronically supplied services: Special scheme for non-EU businesses - currency exchange rates for reporting period ending June 2005 (June 2005)
- VAT Information Sheet 4/05 Electronically supplied services: change to Portugal VAT rate (July 2005)
- VAT Information Sheet 5/05 Electronically supplied services: Special scheme for non-EU businesses – currency exchange rates for reporting period ending June 2005 (September 2005)
- VAT Information Sheet 6/05 Business Travel Agents (October 2005)
- VAT Information Sheet 7/05 Place of supply of general legal services – clarification of policy, in particular in relation to individuals who do not have a right or permission to remain in the UK (November 2005)
- VAT Information Sheet 8/05 Recovery of VAT by businesses on road fuel purchased by their employees on their behalf (December 2005)
- VAT Information Sheet 1/06 Electronically supplied services: Special scheme for non-EU businesses – currency exchange rates for reporting period ending December 2005 (January 2006)
- VAT Information Sheet 2/06 Electronically supplied services: Special scheme for non-EU businesses – changes to Hungary VAT rate (January 2006)
- VAT Information Sheet 3/06 Dispensing Doctors and VAT Registration: How and when to register; taxable or exempt supplies; VAT recovery and what records need to be kept. (January 2006)
- VAT Information Sheet 4/06 VAT: Liability of essential and advanced services supplied in England and Wales under the NHS contract for community pharmacy (March 2006)
- VAT Information Sheet 5/06 VAT: Supplies of goods under finance agreements (March 2006)
- VAT Information Sheet 6/06 VAT: Changes to the annual accounting scheme (March 2006)
- VAT Information Sheet 8/06 Electronically supplied services: Special scheme for non-EU businesses – currency exchange rates for reporting period ending March 2006 (March 2006)
- VAT Information Sheet 9/06 Electronically supplied services: Special scheme for non-EU businesses – currency exchange rates for reporting period ending June 2006 (July 2006)
- VAT Information Sheet 10/06 Electronically supplied services: Special scheme for non-EU businesses – currency exchange rates for reporting period ending September 2006 (October 2006)
- VAT Information Sheet 11/06 VAT: Guidance on the VAT treatment of certain Islamic products (December 2006)
- VAT Information Sheet 12/06 VAT: Further information for dispensing doctors (December 2006)
- VAT Information Sheet 1/07 Electronically supplied services: Special scheme for non-EU businesses – currency exchange rates for reporting period ending December 2006 (January 2007)
- VAT Information Sheet 2/07 Electronically supplied services: Special scheme for non-EU businesses – to publish the VAT rates for Bulgaria and Romania (January 2007)
- VAT Information Sheet 3/07 Electronically supplied services: Special scheme for non-EU businesses– changes to Germany VAT rate (January 2007)
- VAT Information Sheet 4/07 Electronically supplied services: Special scheme for non-EU businesses – EU Enlargement 1 January 2007 (January 2007)
- VAT Information Sheet 5/07 VAT: Further information for health professionals affected by the changes to the exemption for medical services announced in Revenue & Customs Brief 06/07 (February 2007)
- VAT Information Sheet 6/07 VAT: Reverse charge for purchases and sales of mobile phones and computer chips (April 2007)
- VAT Information Sheet 7/07 VAT: Electronically supplied services: Special scheme for non-EU businesses – currency exchange rates for reporting period ending March 2007 (April 2007)
- VAT Information Sheet 8/07 VAT: Reverse charge for purchases and sales of mobile phones and computer chips (May 2007)
- VAT Information Sheet 9/07 Electronically supplied services: Special scheme for non-EU businesses – currency exchange rates for reporting period ending June 2007 (July 2007)
- VAT Information Sheet 10/07 Changes to VAT invoicing with effect from October 2007 (July 2007)
- VAT Information Sheet 11/07 Accounting for VAT on standard-rated prescription products (August 2007)
- VAT Information Sheet 12/07 Transfer of a Going Concern (TOGC): Changes to VAT record keeping requirements (August 2007)
- VAT Information Sheet 13/07 (October 2007)
- VAT Information Sheet 14/07 HMRC Guidance – Assets used partly for non-business purposes – implementation of ‘Lennartz Accounting’ Regulations (November 2007)
- VAT Information Sheet 15/07 VAT: Supply of parts and equipment in the course of construction of qualifying ships and aircraft and supplies in the course of repair, maintenance, modification and conversion of qualifying ships or aircraft. (November 2007)
- VAT Information Sheet 01/08 Electronically supplied services: Special scheme for non-EU businesses – currency exchange rates for reporting period ending December 2007 (December 2007)
- VAT Information Sheet 02/08 Electronically supplied services: Special scheme for non-EU businesses – currency exchange rates for reporting period ending March 2008 (April 2008)
- VAT Information Sheet 03/08 VAT: Land and buildings – New Schedule 10 of the VAT Act 1994
- VAT Information Sheet 04/08 Supplies of government grant funded research (June 2008)
- VAT Information Sheet 05/08 Electronically supplied services: Special scheme for non-EU businesses – currency exchange rates for reporting period ending June 2008 (June 2008)
- VAT Information Sheet 06/08 Electronically supplied services: Special scheme for non-EU businesses - changes to Portugal VAT rate (August 2008)
- VAT Information Sheet 07/08 VAT: Partial Exemption – VAT adjustments when house builders let their dwellings before selling them (September 2008)
- VAT Information Sheet 09/08 Electronically supplied services: Special scheme for non-EU businesses – currency exchange rates for reporting period ending September 2008 (September 2008)
- VAT Information Sheet 10/08 Electronically supplied services: Special scheme for non-EU businesses – changes (November 2008)
- VAT Information Sheet 11/08 Electronically supplied services: Special scheme for non-EU businesses – changes to VAT rates (November 2008)
- VAT Information Sheet 12/08 Electronically supplied services: Special scheme for non-EU businesses and changes to the VAT rate (December 2008)
- VAT Information Sheet 01/09 Electronically supplied services: Special scheme for non-EU businesses and changes to the VAT rate (January 2009)
- VAT Information Sheet 02/09 Electronically supplied services: Special Scheme for non-EU businesses – currency exchange rates for reporting period ending (December 2008)
- VAT Information Sheet 03/09 Withdrawal of the VAT Staff Hire Concession on 1 April 2009: Normal VAT principles must be applied from that date (March 2009)
- VAT Information Sheet 05/09 Special scheme for non-EU businesses – exchange rates for period ending Mar 2009 (March 2009)
- VAT Information Sheet 06/09 VAT: – OPTING TO TAX SUPPLIES OF LAND AND BUILDINGS – NEW AUTOMATIC PERMISSION RULES AND CHANGES TO CONCESSIONARY VAT RECOVERY
- VAT Information Sheet 07/09 VAT: private use charge for motor manufacturer's company cars dealer demonstrators and daily rental cars (June 2009)
- VAT Information Sheet 08/09 Changes to the zero-rate for buildings used for a relevant charitable use (July 2009)
- VAT Information Sheet 09/09 Special Scheme for non-EU businesses – exchange rates for period ending Jun 2009 (June 2009)
- VAT Information Sheet 10/09 Electronically supplied services: Special scheme for non-EU businesses-changes (July 2009)
- VAT Information Sheet 11/09 Electronically supplied services: Special scheme for non-EU businesses – changes (July 2009)
- VAT Information Sheet 12/09 VAT: Changes to the operation of the option to tax on supplies of land and buildings (27 July 2009)
- VAT Information Sheet 13/09 Electronically supplied services: Special scheme for non-EU businesses and changes to the VAT rate in Lithuania (July 2009)
- VAT Information Sheet 14/09 VAT: Changes to the operation of the option to tax on supplies of land and buildings (13 August 2009)
- VAT Information Sheet 15/09 Special Scheme for non-EU businesses – exchange rates for period ending September 2009 (September 2009)
- VAT Information Sheet 16/09 VAT: Electronically supplied services: Special scheme for non-EU businesses – change to UK VAT rate, from 1 January 2010 (December 2009)
- VAT Information Sheet 17/09 Electronically supplied services: Special scheme for non-EU businesses changes (December 2009)
- VAT Information Sheet 01/10 Special Scheme for non-EU businesses – exchange rates for period ending December 2009 (December 2009)
- VAT Information Sheet 02/10 VAT: Changes to the operation of the option to tax on supplies of land and buildings (March 2010)
- VAT Information Sheet 03/10 VAT status of university trading companies: new guidelines (March 2010)
- VAT Information Sheet 04/10 VAT: Partial Exemption – changes to the de minimis rules (March 2010)
- VAT Information Sheet 05/10 Electronically supplied services: Special scheme for non-EU businesses (March 2010)
- VAT Information Sheet 06/10 Electronically supplied services: Special scheme for non-EU businesses (March 2010)
- VAT Information Sheet 07/10 VAT: Land & buildings – minor changes in relation to the option to tax
- VAT Information Sheet 08/10 VAT: land and buildings – minor changes in relation to the option to tax
- VAT Information Sheet 09/10 Special Scheme for non-EU businesses – exchange rates for period ending March 2010 (March 2010)
- VAT Information Sheet 11/10 Electronically supplied services: Special scheme for non-EU businesses – Spain
- VAT Information Sheet 13/10 Calculating qualifying use for a charitable or a communal residential building (21 June 2010)
- VAT Information Sheet 14/10 Electronically supplied services: Special scheme for non-EU businesses – Finland (July 2010)
- VAT Information Sheet 15/10 Electronically supplied services: Special scheme for non-EU businesses – Change to Greece VAT rates with effect from 1 July 2010 (July 2010)
- VAT Information Sheet 16/10 Electronically supplied services: Special scheme for non-EU businesses – Change to Romania VAT rates with effect from 1 July 2010 (July 2010)
- VAT Information Sheet 17/10 Special Scheme for non-EU businesses, exchange rates for period ending June 2010 (June 2010)
- VAT Information Sheet 18/10 Electronically supplied services: Special scheme for non-EU businesses – change to the Portuguese VAT rate, from 1 July 2010
- VAT Information Sheet 19/10 Special Scheme for non-EU businesses – exchange rates for period ending September 2010 (September 2010)
- VAT Information Sheet 20/10 Special Scheme for non-EU businesses (November 2010)
- VAT Information Sheet 21/10 Place of supply of natural gas and electricity (also heat and cooling) (January 2011)
- VAT Information Sheet 22/10 Electronically supplied services: Special scheme for non-EU businesses – change to the Polish VAT rate, from 1 January 2011 (December 2010)
- VAT Information Sheet 23/10 Electronically supplied services: Special scheme for non-EU businesses – change to the Portuguese VAT rate, from 1 January 2011 (December 2010)
- VAT Information Sheet 01/11 Electronically supplied services: Special scheme for non-EU businesses – change to the VAT rate in Latvia from 1 January 2011 (January 2011)
- VAT Information Sheet 02/11 Special Scheme for non-EU businesses – exchange rates for period ending Dec 2010 (December 2010)
- VAT Information Sheet 03/11 Electronically supplied services: Special Scheme for non-EU businesses – change to the Slovak VAT rate from 1 January 2011 (January 2011)
- VAT Information Sheet 04/11 Change in use provisions (January 2011)
- VAT Information Sheet 05/11 Dispensing doctors (Scotland) and VAT registration (February 2011)
- VAT Information Sheet 06/11 Implementing the VAT Technical Directive and changes to the partial exemption and capital goods scheme rules (March 2011)
- VAT Information Sheet 07/11 Special Scheme for non-EU businesses – exchange rates for period ending Mar 2011 (March 2011)
- VAT Information Sheet 08/11 VAT: Motor manufacturer's company cars, dealer demonstrators, daily rental cars (April 2011)
- VAT Information Sheet 09/11 VAT Refund Scheme for academies (June 2011)
- VAT Information Sheet 10/11 Special Scheme for non-EU businesses – exchange rates for period ending June 2011 (June 2011)
- VAT Information Sheet 11/11 Special Scheme for non-EU businesses – change to the Italian VAT rate from 17 September 2011 (September 2011)
- VAT Information Sheet 12/11 Special Scheme for non-EU businesses – exchange rates for period ending Sep 2011 (September 2011)
- VAT Information Sheet 13/11 Electronically supplied services: Special scheme for non-EU businesses – change to the VAT rate in Ireland from 1 January 2012 (December 2011)
- VAT Information Sheet 01/12 Special Scheme for non-EU businesses – exchange rates for period ending December 2011 (December 2011)
- VAT Information Sheet 02/12 Electronically supplied services: Special Scheme for non-EU businesses – change to the VAT rate in Hungary from 1 January 2012 (December 2011)
- VAT Information Sheet 03/12 Electronically supplied services: Special Scheme for non-EU businesses – change to the Cyprus VAT rate, from 1 March 2012 (February 2012)
- VAT Information Sheet 04/12 Special Scheme for non-EU businesses – exchange rates for period ending March 2012 (March 2012)
- VAT Information Sheet 05/12 Special Scheme for non-EU businesses – exchange rates for period ending Jun 2012 (June 2012)
- VAT Information Sheet 06/12 Special scheme for non-EU businesses – change to Latvia VAT rate from 1 Jul (July 2012)
- VAT Information Sheet 07/12 Guidance on the Cost Sharing Exemption – from 17 Jul 2012 (August 2012)
- VAT Information Sheet 08/12 Electronically supplied services: Special Scheme for non-EU businesses change to VAT rate in Spain from 1 September 2012 (September 2012)
- VAT Information Sheet 09/12 VAT: Anti-Forestalling for Approved Alterations to Listed Buildings and the Self Storage Sector (August 2012)
- VAT Information Sheet 10/12 VAT: approved alterations to listed buildings (August 2012)
- VAT Information Sheet 12/12 VAT: Hot food and premises (August 2012)
- VAT Information Sheet 13/12 VAT: Hairdressers' chair rental (August 2012)
- VAT Information Sheet 14/12 VAT: self storage (August 2012)
- VAT Information Sheet 15/12 VAT: sports nutrition drinks
- VAT Information Sheet 16/12 Electronically supplied services: Special Scheme for non-EU businesses – change to Netherlands VAT rate from 1 October 2012 (October 2012)
- VAT Information Sheet 17/12 Special Scheme for non-EU businesses – exchange rates for period ending Sep 2012 (September 2012)
- VAT Information Sheet 18/12 New means of transport: revised Form VAT 411 (January 2012)
- VAT Information Sheet 19/12 Electronically supplied services: Special scheme for non-EU businesses and changes to the VAT rate (January 2013)
- VAT Information Sheet 01/13 Special Scheme for non-EU businesses – exchange rates for period ending December 2012 (December 2012)
- VAT Information Sheet 02/13 Electronically supplied services: Special scheme for non-EU businesses – change to Cyprus VAT rate from 14 January 2013 (January 2013)
- VAT Information Sheet 03/13 Electronically supplied services: Special scheme for non-EU businesses and changes to the VAT rate (January 2013)
- VAT Information Sheet 04/13 VAT: taxing holiday caravans (March 2013)
- VAT Information Sheet 05/13 Special Scheme for non-EU businesses (March 2013) – exchange rates for period ending March 2013 (March 2013)
- VAT Information Sheet 06/13 VAT: Notification of Vehicle Arrivals (NOVA) (June 2014)
- VAT Information Sheet 07/13 Electronically supplied services: Special scheme for non-EU businesses and changes to the VAT rate (June 2013)
- VAT Information Sheet 08/13 Electronically supplied services: Special scheme for non-EU businesses and changes to the VAT rate (July 2013)
- VAT Information Sheet 09/13 Special Scheme for non-EU businesses – exchange rates for period ending June 2013 (June 2013)
- VAT Information Sheet 10/13 VAT: Provision of Storage Facilities (August 2013)
- VAT Information Sheet 11/13 VAT: supplies of research between eligible bodies
- VAT Information Sheet 12/13 October 2013
- VAT Information Sheet 13/13 September 2013: Special Scheme for non-EU businesses – exchange rates for period ending SEPTEMBER 2013
- VAT Information Sheet 14/13: Electronically supplied services: Special scheme for non-EU businesses and changes to the VAT rate (October 2013)
- VAT Information Sheet 15/13: Special Scheme for non-EU businesses – exchange rates for period ending September 2013 (September 2013)
- VAT Information Sheet 16/13: Special Scheme for non-EU businesses - exchange rates for period ending December 2013
- VAT Information Sheet 01/14: Electronically supplied services: Special scheme for non-EU businesses and changes to the VAT rate ( January 2014)
- VAT information sheet 02/14: buildings that are dwellings and used for a relevant residential purpose (January 2014)
- VAT Information Sheet 03/14: VAT Treatment of refunds made by manufacturers
- VAT Information Sheet 04/14: Special Scheme for non-EU businesses - exchange rates for period ending March 2014
- VAT Information Sheet 05/14: Electronically supplied services: Special scheme for non-EU businesses and changes to the VAT rate
- VAT information sheet 06/14: cross border VAT refunds for Republic of Serbia (June 2014)
- VAT information sheet 07/14: special scheme for non-EU businesses – exchange rates for period ending June 2014 (July 2014)
- VAT information sheet 08/14: VAT place of supply of services/mini-one stop shop (July 2014)
- VAT information sheet 09/14: special scheme for non-EU businesses (October 2014)
- VAT information sheet 10/14: special scheme for non-EU businesses
- VAT information sheet 01/15: claims by non-profit making members' sports clubs for overpaid VAT on supplies of sporting services made to non-members (4 May 2016)
- VAT Information Sheet 02/15: VAT Mini One Stop Shop (MOSS) – exchange rates for period ending March 2015 (April 2015)
- VAT Information Sheet 03/15: VAT MOSS – exchange rates for period ending June 2015 (July 2015)
- VAT Information Sheet 04/15: VAT MOSS – exchange rates for period ending September 2015
- VAT Information Sheet 01/16: VAT MOSS – exchange rates for period ending December 2015
- VAT Information Sheet 02/16: VAT MOSS – exchange rates for period ending March 2016 (April 2016)
- VAT Information Sheet 03/16: changes to the VAT rate for Greece (1 June 2016)
- VAT Information Sheet 04/16: VAT MOSS - exchange rates for period ending (30 June 2016)
- VAT Information Sheet 05/16: VAT MOSS – exchange rates for period ending September 2016 (3 October 2016)
- VAT Information Sheet 01/17: VAT MOSS – exchange rates for period ending December 2016 (4 January 2017)
- VAT Information Sheet 02/17: changes to the VAT rate for Romania (4 January 2017)
- VAT Information Sheet 03/17: changes to the VAT rate for Hungary (13 January 2017)
- VAT Information Sheet 04/17: VAT MOSS – exchange rates for period ending March 2017 (4 April 2017)
- VAT Information Sheet 05/17: VAT MOSS – exchange rates for period ending June 2017 (3 July 2017)
- VAT Information Sheet 06/17: VAT MOSS – exchange rates for period ending September 2017 (3 October 2017)
- VAT Information Sheet 07/17: construction services and zero-rated relief (2 December 2017)
- VAT Information Sheet 08/17: claims by local authorities for overpaid VAT on supplies of sporting services (29 December 2017)
- VAT Information Sheet 09/17: changes to the VAT rate for Hungary (29 December 2017)
- VAT Information Sheet 01/18: VAT MOSS – exchange rates for period ending December 2017 (4 January 2018)
- VAT Information Sheet 02/18: impact on existing cost share groups following changes to HMRC's policy (22 March 2018)
- VAT Information Sheet 07/18: Applying the correct VAT liability on residential domestic service charges (7 September 2018)