What is a VAT notice?
Answered 11 March 2026
Based on the retrieved sources, here is a clear explanation of what a VAT notice is:
What is a VAT Notice?
HMRC Guidance / Practice
A VAT notice is an official HMRC publication that explains how HMRC interprets VAT law. As stated in the VAT Guide (Notice 700):
"This notice and the other VAT notices explain how HMRC interprets the VAT law."
VAT notices are published on GOV.UK and cover a wide range of specific VAT topics — for example:
- VAT Notice 700 – the general VAT Guide
- VAT Notice 701/1 – how VAT affects charities
- VAT Notice 700/1 – VAT registration
Legal Status
Importantly, VAT notices are not always merely guidance — they can carry legal force in certain circumstances. The VAT Act 1994 sometimes provides that detailed rules on a particular matter will be set out in a notice rather than in a Statutory Instrument. When this is the case:
"Sometimes the law says that the detailed rules on a particular matter will be set out in a notice or leaflet published by HMRC rather than in a Statutory Instrument. When this is done, that part of the notice or leaflet has legal force, and that fact will be clearly shown at the relevant point in the publication."
For example, one notice states: "This notice lays down the conditions, which must be met in full, for exported goods to be zero-rated... as these conditions have legal status, some legal wording has been necessary."
Keeping Up to Date
VAT notices are updated when VAT rules change or guidance is rewritten for clarity:
"The VAT rules sometimes change or are rewritten to make the guidance clearer. This is done through a revised edition of the publication or an update for the existing notice."
In summary, a VAT notice is an HMRC publication explaining how VAT law applies in practice. Most notices are interpretive guidance, but specific provisions within them may have the force of law where Parliament has delegated rule-making to HMRC in that way.
Citation sources
The VAT rules sometimes change or are rewritten to make the guidance clearer. This is done through a revised edition of the publication or an update for the existing notice. All revised editions and updates are published on the VAT pages. It’s important that you keep yourself up to date by noting these changes. Otherwise you may find that you are not accounting for VAT properly.
Under UK VAT law, HMRC may specify conditions to prevent evasion, avoidance or abuse. This notice lays down the conditions, which must be met in full, for exported goods to be zero-rated. Plain English has been used wherever possible but as these conditions have legal status, some legal wording has been necessary. Some or all of paragraphs 1.5, 3.3, 3.5, 3.7, 4.11, 4.13, 6.5, 6.10, 10.4 and 10.7 have force of law.
This notice explains: what a charity is how VAT affects charities how a charity’s income is treated for VAT purposes what VAT reliefs a charity can get on its purchases whether or not it’s registered for VAT You can find an explanation of the terms used in this notice at section 9. Because of the diversity of activities undertaken by charities it is not possible to cover every situation within this notice, contact Charities and Community Amateur Sports Clubs. If you find that the area you’re int
This notice explains the rules which apply to VAT-registered barristers or advocates. It provides information about: when you should normally account for VAT on your professional fees how to account for VAT on outstanding fees if you cease to practise how to cancel your registration what to do if you cease to practise but continue to make other taxable supplies what to do if you are partly exempt for VAT purposes You need to have a working knowledge of basic VAT principles, as outlined in VAT gu
This notice explains when you must register for VAT and how to do it. You should read this notice if you: make business supplies of goods or services in the UK — regardless of where you live or where your business is established import goods into the UK import acquisitions — if you are a business in Northern Ireland sell certain assets
VAT law in the UK is governed mainly by the Value Added Tax Act 1994 as amended by subsequent Finance Acts. There are many detailed rules in Statutory Instruments. These are either orders made by the Treasury or regulations made by HMRC. You can get copies of the Act and Statutory Instruments from the Stationery Office website or online from Legislation.gov.uk. This notice and the other VAT notices explain how HMRC interprets the VAT law. Sometimes the law says that the detailed rules on a parti