Keeping VAT records

HMRC have issued a revised Notice 700/21 (October 2013) on Keeping VAT records. This notice corrects out of date information, corrects an error in the example of a VAT account, and introduces new guidance on issuing VAT simplified invoices by businesses other than retailers. It cancels and replaces the December 2007 version report Harris & Co chartered accountants Northampton, the specialist small business accountants.