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VAT Notes No 3 2010
HMRC have published VAT Notes No 3 2010.
It includes items on VAT Online, payments by cheque, and introductory services to insurers/brokers in light of the Insurancewide.com decision, as well as a list of new and revised VAT publications.
In addition, a supplement to VAT Notes 3 summarises what businesses need to know and do when the standard rate of VAT increases to 20% on 4 January 2011.
