AEOs; Annual Accounting & Default Surcharge Notices; Option to tax Residential/Charitable Properties

1 July 2010

New VAT rates in Romania & Greece

VAT Info Sheets 15/10 and 16/10 give details of increased VAT rates in Romania & Greece for non-EC businesses registered for VAT for the special scheme for electronic services.

5 July 2010

UK Exchange rates

VAT Info Sheet 17/10 sets out most common exchange rates for non-EC businesses registered for VAT in the UK for the special scheme for electronic services.

28 July 2010

Authorised Economic Operators

HMRC has published updated FAQs about the AEO scheme for businesses who import or export from/to non-EC countries.

29 July

Revised Notices Annual Accounting & Default Surcharge

HMRC has issued revised versions of VAT Notices 732: Annual Accounting and 700/50: Default Surcharge.

Option to Tax Exclusion: Residential & Charitable Properties

Revenue & Customs Brief 33/10 sets out revised guidance about the de minimis rule for the non qualifying use of “Relevant Residential” and “Relevant Charitable” buildings following the withdrawal of Extra Statutory Concession 3.29.

See HMRC newspage for further details: http://www.hmrc.gov.uk/news/index.htm