On 4 January 2011 the standard rate of VAT increased to 20%.

We have produced a quick guide for advisers: see VAT: accounting for the change in rate.

HM Revenue & Customs have published a detailed guide covering the changes and also revised the following VAT guides on 4 January:

No: Title
Revised Notice 733  VAT & the Flat Rate Scheme for small businesses
Revised Notice 731 VAT and the Cash Accounting Scheme
Revised Notice 727/5 VAT & Retail Schemes: How to work the Direct Calculation Schemes
Revised Notice 727/4 Retail schemes: How to work the apportionment schemes
Revised Notice 727/3 VAT & Retail Schemes: How to work the Point of Sale Scheme
Revised Notice 727 VAT & Retail Schemes
Revised Notice 60 Intrastat General Guide



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