HMRC publish VAT Notes quarterly which contain a summary of all recent changes to the VAT rules and announce future changes. Edition number 2 of 2011 is now available on the HMRC website www.hmrc.gov.uk.

Highlights of the current edition include:-from April 2012 all VAT Returns to be submitted online, correcting mistakes on VAT Returns, VAT fraud guidance, and changes to the Capital Goods Scheme. Details of new and revised VAT publications are also included.