VAT registration estimator

New HMRC tool – VAT registration estimator

10 July 2024| CATEGORIES: HMRC, Online VAT tool, VAT registration| TAGS: , ,

HM Revenue and Customs (HMRC) has launched a digital tool to help businesses estimate what registering for VAT may mean for them. The VAT Registration Estimator has been developed after feedback from small businesses suggested an online tool would be helpful to show when their turnover could require businesses to register for VAT and its effect on profits.


Non-established taxable persons (NETPs): Updated VAT registration guidance

10 April 2024| CATEGORIES: HMRC guidance, Non-established taxable persons, UK, VAT registration| TAGS: , , ,

HMRC have amended VAT registration information relating to non-established taxable persons (NETPs) in VAT Notice 700/1. An NETP is any person who does not have a UK establishment. The rules regarding VAT registration can be complex, especially for overseas sellers of goods via an online marketplace.

HMRC customer service

PAC reports HMRC customer service is at an all-time low

6 March 2024| CATEGORIES: customer service, HMRC| TAGS: , ,

A Public Accounts Committee (PAC) report into HMRC performance in 2022-23 has concluded that the level of customer service at HMRC “has reached an all-time low”. The Committee received an unprecedented number of written submissions about HMRC’s performance, demonstrating the extent of taxpayers’ dissatisfaction over the quality of services and the impact on businesses.


HMRC VAT Import One Stop Shop (IOSS) launches 1 March 2024

27 February 2024| CATEGORIES: e-Commerce, EU VAT, HMRC, IOSS| TAGS: , , ,

From 1 March 2024, businesses in Northern Ireland or Norway, which sell low-value goods imported from outside the EU and Northern Ireland to customers inside those regions can register with HMRC to use the import one stop shop (IOSS) system. Currently, Northern Irish businesses are only able to register for the IOSS in an EU member state.

digital publications

HMRC publish RCB 6 (2023) on the VAT liability of digital publications

13 June 2023| CATEGORIES: digital newspapers, HMRC, Supreme Court, VAT rates| TAGS: ,

HMRC have published RCB 6 (2023) which provides an update on the VAT treatment of digital publications following the Supreme Court judgment in the News Corp UK & Ireland Ltd case.  HMRC is writing to organisations that submitted claims for overpaid VAT based on the earlier Upper Tribunal decision to establish whether they intended to proceed with their appeals given the Supreme Court decision.


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