Fleming Claims, Retrospective Registration and Option to Tax changes

1 April 2010

Historic VAT claims

HMRC has published detailed guidance about historic VAT claims following the ruling of the House of Lords in Fleming.

Amended VAT 68 Form

A revised version of form VAT 68 has been issued to take account of data protection requirements.

VAT FS1

A short introduction to VAT has been issued for business owners who are new to VAT.

6 April 2010

VAT Notes No 1 and Budget Supplement

VAT Notes No 1/2010 and the Budget Supplement have been issued by HMRC.

7 April 2010

Retrospective Registration

HMRC has issued detailed updated guidance about applying to register for VAT retrospectively.

8 April 2010

Option to tax changes

VAT Information Sheet 08/10 replaces VAT Information Sheet 07/10 which contains detailed guidance about the option to tax changes from 1 April 2010.

9 April 2010

Currency Rates

VAT Information Sheet 09/10 contains revised currency rates for non-EU businesses using the Special Scheme for EU Business supplying electronically supplied services.

More details on these and other tax changes can be found on the HMRC newspage here http://www.hmrc.gov.uk/news/index.htm