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