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HMRC has published guidance for businesses to find withdrawn VAT notices to check the rules for transactions that took place on or before 31 December 2020 or for audit reasons.
The withdrawn notices are:
- Imports (VAT Notice 702)
- Retail Export Scheme (VAT Notice 704)
- Claim VAT back on tax-free shopping in the UK (VAT Notice 704/1)
- Claim back VAT paid in the UK or EU if you’re established elsewhere (VAT Notice 723A)
- The single market (VAT Notice 725)
- New means of transport (VAT Notice 728)
HMRC confirms that these notices should not be used for transactions that take place from 1 January 2021.
