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HMRC have amended VAT notice 700/22 to provide further guidance on the use of supplier statements, petty cash transactions and charity fundraising events.

VAT Notice 700/22: Making Tax Digital for VAT was first issued in July 2018 and sets out who needs to follow the MTD rules, what records need to be kept, and what agents need to do. It has now been revised to include the following new guidance:

Supplier statements:

Petty cash:

Charity fundraising events:

Links to our guides:

Making Tax Digital: VAT (subscriber guide)

Making Tax Digital (for VAT) tool: who has to join?

Vat Notice 700/22: Making Tax Digital for VAT

Link to VAT notice:

VAT Notice 700/22: Making Tax Digital for VAT