Keeping VAT records

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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 This notice corrects out of date information, corrects an error in the example of a VAT account, and introduces new guidance on issuing VAT simplified invoices by businesses other than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.

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