Updated VAT Notice 735: Domestic reverse charge procedure

Published on: 26 May 2022

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Specialist Tax Regulatory Materials

Article summary

HMRC has updated its guidance to reflect that from 1 July 2022 businesses registered or liable to be registered for VAT will no longer need to report information about sales of mobiles or computer chips in the UK.

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

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