Value Added Tax Act 1994 section 55

Notifications

Section 55 sets out the requirements for notifications made under the reverse charge provisions, specifying that they must comply with the form, manner and content prescribed by HMRC.

• Any notification required under the reverse charge rules must follow a prescribed format.
• The form and manner of notification are determined by regulations or by HMRC in accordance with those regulations.
• Notifications must contain whatever specific details the regulations or HMRC require.
• Businesses should check current HMRC guidance to ensure their notifications meet all requirements.