New self billing notice

HMRC have issued a revised Notice 700/62 – Self-billing (July 2013) to reflect the changes to the rules for VAT self-billing introduced by Council Directive 2010/45/EU, in particular, the requirement for VAT self-billed invoices to include the reference "SELF BILLING". This notice cancels and replaces the December 2003 version report Harris & Co chartered accountants Northampton, the specialist small business accountants who offer a range of innovative accountancy services specifically tailored to meet the needs of small and medium sized businesses.