What changed in UK VAT, and what it means
Short, dated updates on HMRC changes, tribunal decisions and Budget measures.
HMRC Update: VAT Registration Manual
HMRC have updated the registration internal manual containing guidance about compulsory and voluntary registration.
Read the updateHMRC Guidance: VAT Notice 700/56 Insolvency Changes
HMRC has removed information from sections 3, 5, 10, 15, 17, 18 and 23 and replaced with the appropriate sections from the Insolvency practitoner's handbook
Read the updateIndividuals and businesses not registered for VAT moving goods between GB and NI
HMRC published guidance on how to pay import VAT for goods sent/carried from GB to Northern Ireland for individuals or businesses that are not VAT registered
Read the updateVAT terminology update from 'Northern Ireland Protocol' to 'Windsor Framework'
HMRC have now updated notices and guidance pages that previously referenced Northern Ireland Protocol and replaced them by Windsor Framework
Read the updateHMRC News: Energy VAT cut to give families breathing space
Removal of VAT from electricity bills starts from 1st of October 2026
Read the updateHMRC Guidance: Provide or update your partnership details for VAT
HMRC have published guidance on how to use the VAT2 form to notify about a new partnership or update partner details
Read the updateHMRC Update: People involved in transactions connected with VAT fraud
HMRC published the September 2026 update for people involved in transactions connected with VAT fraud.
Read the updateCase: Collagen Drinks drinks are not “food” for VAT zero-rating
In Minerva Research Labs Ltd TC 10017, the FTT held that collagen drinks marketed as beauty supplements were standard-rated, not zero-rated as food.
Read the updateCase: Compulsory VAT registration for TOGC
Buyer must register for VAT from day one where transferred business should have been registered, FTT confirms in latest TOGC decision.
Read the update