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HMRC Reference:Notice 701/36 (February 2013) Return to Document

Change History


Revised Notice February 2013. This notice cancels and replaces Notice 701/36 (May 2012).


Revised Notice May 2012. This notice cancels and replaces Notice 701/36 (October 2011).


Revised Notice October 2011. This notice cancels and replaces Notice 701/36 (May 2002) and Update 1 issued February 2004.


The technical content of this notice has not changed. An online version is now available.


February 2004 Update 1: This update replaces paragraph 10.4.1 of the Notice to take account of revised treatment following a VAT Tribunal decision.This Update has been added at the end of the notice.

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