VAT Notice 700/57: Administrative agreements with trade bodies updated
Released 8 January 2019
HMRC have published an updated version of Notice 700/57, which provides details of administrative agreements relating to VAT on certain specific transactions between members of trade bodies and HMRC.
The agreement between the Association of British Insurers and HMRC, which is covered in section 5 of the guidance, has been amended as this agreement will be withdrawn from 1 February 2019. It will, however, be superseded by the Partial Exemption Manual.
View Notice 700/57.