1 December 2009
- New Notice SIVA 1 issued by HMRC containing details of the Simplified Import VAT Accounting scheme.
4 December 2009
- Revenue & Customs Brief 74/09 sets out transitional arrangements for businesses operating the Tour Operating Margin Scheme from 1 January 2010.
- New VAT Notice 709/5: Tour Operators Margin Scheme issued with details of changes to the scheme from 1 January 2010.
- New information about the EU VAT online refund scheme for agents who are already registered for VAT Online services.
Full details on these changes can be found on the HMRC newspage: http://www.hmrc.gov.uk/news/index.htm