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.