HMRC Guidance: VAT notices for transactions on or before 31 December 2020

Find withdrawn VAT Notices to check the rules for transactions that took place on or before 31 December 2020.

You might need to check a withdrawn VAT Notice for:

• transactions you made on on or before 31 December 2021
• audit reasons

The VAT notices you may need to check 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)

These VAT Notices have been withdrawn and should not be used for transactions that take place from 1 January 2021.

You can still find the current:

• VAT notices in numerical order
• VAT notices in alphabetical order

Source gov.uk

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