2026-05-30 · MTD News

HMRC updates VAT Notice 700, the main guide to VAT rules

HMRC updated VAT Notice 700 on 29 May 2026. This is the government's main reference guide covering VAT rules and procedures, and it is the first place to look if you have a question about how VAT works.

The feed summary does not spell out what has changed in this update, so there is no specific action required right now. That said, if you are VAT-registered — or approaching the registration threshold — it is worth bookmarking the notice so you are reading the current version rather than an older copy.

If you are moving to Making Tax Digital for VAT and want to check how the rules apply to your business, the notice is a useful starting point alongside the MTD-specific guidance.

Source: gov.uk announcement.

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