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VAT Guide and Export Procedures

Article Date: 11 May 2012

The latest version of the  VAT Notice 700 The VAT Guide has now been published. Notice 700 is the main guide to VAT rules and procedures, helping businesses with specific problems and contains references to more specialised publications.

This notice cancels and replaces the previous version in February 2011. Details of any changes to the previous version can be found in paragraph 1.2.As well as Notice 700,Notice 275 has also been updated. Notice 275 informs organisations about Export Procedures and practices where goods are despatched to a destination outside the EC.

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