HMRC published VAT Notes 3 2013. This contains a summary of all recent changes to the VAT rules and announces future changes. Items in this edition include (amongst others): notification of vehicle arrivals into the UK, details of the 2015 changes to place of supply rules and machine games duty information.

In a recent announcement HMRC advised that they would not apply penalties for late submission of the first MGD returns. Subsequent late returns covering the second accounting period must be submitted by the due date otherwise HMRC will issue a £100 late filing penalty. HMRC will also issue a warning letter where payment of MGD is not made by the due date. More information on MGD is available on the HMRC website.