Commentary

12 Compounding, seizure and restoration

Part V8 HMRC Notices
Part V8 HMRC Notices | Commentary

12 Compounding, seizure and restoration

Part V8 HMRC Notices | Commentary

Part V8     HMRC Notices

Notice 12 Compounding, seizure and restoration

Notice 48 Extra-statutory concessions

Notice 60 Intrastat—general guide

Notice 160 Compliance checks into indirect tax matters

Notice 161[This notice has been cancelled and replaced by CC/FS20 “VAT and old penalty rules”]

700 Series

Notice 700 The VAT guide

Notice 700/1/20 Who should register for VAT

Notice 700/1 and 700/11 Supplement to “Should I be registered for VAT?” and “Cancelling your registration”

Notice 700/2/19 Group and divisional registration

Notice 700/6 Rulings

Notice 700/7/20 Business promotions

Notice 700/8/18 Disclosure of VAT avoidance schemes

Notice 700/9/18 Transfer of a business as a going concern

Notice 700/11/20 Cancelling your registration

Notice 700/12/21 How to fill in and submit your VAT return

Notice 700/14/17 Video cassette films: rental and part-exchange

Notice 700/15/02[This notice has been cancelled]

Notice 700/17/13 Funded pension schemes

Notice 700/18/20 Relief from VAT on bad debts

Notice 700/21/16 Keeping VAT records

Notice 700/22/20 Making Tax Digital for VAT

Notice 700/24/20 Postage, delivery charges and direct marketing

Notice 700/25/16 Taxis and private hire cars

Leaflet 700/28/94 Estate agents

Notice 700/31/99 Pawnbrokers—disposals of pledged goods

Leaflet 700/34/12 Staff

Leaflet 700/35/97[This notice has been cancelled and replaced by new notice 700/7/12 “Business promotions”]

Notice 700/41/12 Late registration penalty

Notice 700/42/12 Misdeclaration penalty and repeated misdeclaration penalty

Notice 700/43/10 Default interest

Notice 700/44/20 Barristers and advocates

Notice 700/45/21 How to correct VAT errors and make adjustments or claims

Notice 700/46/21 Agricultural flat rate scheme

Leaflet 700/47/93[This notice has been withdrawn because the information has been incorporated into guidance]

Notice 700/50/19 Default surcharge

Notice 700/51/95 VAT enquiries guide

Notice 700/52/12[This notice has been cancelled and replaced by factsheets that are available at “Powers to prevent non-payment of tax”]

Leaflet 700/55/93 VAT input tax

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial