2026-05-14 · MTD News
HMRC updates VAT guidance on food processing and abattoir services
HMRC has updated its guidance on the VAT rules for food processing and abattoir services, published as VAT Notice 701/40. The notice sets out how VAT applies to businesses that carry out processing work on food and related agricultural products.
If your business is involved in food processing or abattoir work — or if you supply or receive such services — it is worth checking the updated notice to make sure you are applying the correct VAT treatment.
For most sole traders and small businesses in other sectors, no immediate action is needed. If you are unsure whether this guidance affects your VAT returns under Making Tax Digital, speak to an adviser.
Source: gov.uk announcement.