VAT Notes 3 of 2011
HMRC publish VAT Notes quarterly and have now published the 3rd edition of 2011. These notes contain a summary of all recent changes to the VAT rules and announce future changes.
Items featured in this edition include a reminder to make electronic submissions when necessary, changes to the Flat Rate Scheme, HMRC's response to the Paymex Ltd case, and changes to Intrastat declarations amongst other items.
VAT Notes 3 can be accessed at:- http://customs.hmrc.gov.uk/channelsPortalWebApp/channelsPortalWebApp.portal?_nfp=true&_pageLabel=pageLibrary_PublicNoticesAndInfoSheets&propertyType=document&columns=1&id=HMCE_PROD1_031576