Updated guidance on how VAT affects charities (VAT Notice 701/1)

Published on: 14 July 2023

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Specialist Tax Regulatory Materials

Article summary

HMRC has updated VAT Notice 701/1 to add a new section on validity of the certificates issued to get certain construction works at zero rate and to update information in relation to the stage 2 test.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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