On 10 May 2017, HMRC published guidance VAT Notes 2017 Issue 1. This explains changes to VAT for business and includes the following:

• Alcohol Wholesaler Registration Scheme – preventing fraud

• Overseas businesses using online marketplace to sell goods in the UK

• Switching to online Machine Gaming Duty returns

• Machine Gaming Duty for Agents

• Raw Tobacco Approval Scheme

• Details of new and revised VAT notices

A copy of the Notes are available to view here.