- HMRC has updated Notice 700/2 on VAT groups
- Changes include updates on late-payment and late-submission penalties and the group application process
- The update includes a new section on the interaction between VAT group changes and the late-submission penalty regime
- There are also changes to reflect that most group applications should now be made online
- Other recent changes include updates to VAT Notice 708 on buildings and construction
- There is also a new postal address for those unable to use the online service for claiming a VAT refund for a new home or charity building.
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.