Find withdrawn VAT Notices to check the rules for transactions that took place on or before 31 December 2020.
You might need to check a withdrawn VAT Notice for: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These VAT Notices have been withdrawn and should not be used for transactions that take place from 1 January 2021.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:
Source gov.uk
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