VAT Notice 749 update

18 December 2023

As of today, HM Revenue and Customs (HMRC), has updated VAT Notice 749 (Local Authorities and similar bodies). The only change is to the address for unregistered local authorities to send their VAT refund claims.

The new address is:
HM Revenue and Customs
Payments VAT126

The change can be found in paragraph 12.5 of the notice, which you can access here. 

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