09 May 2019 
Amanda Darley, Head of Operations and Engagement
HMRC published an updated version of Notice 700/22 Making Tax for VAT on 3 May.
Further to a request from BUFDG, the new version of the notice includes the point we questioned them about regarding sending files by email within an organisation – it confirms that sending spreadsheets in this manner will constitute a digital link, if the information is then imported into another software product.
Other amendments to the notice which may assist universities include some easements around use of supplier statements (4.3.3.1), petty cash (4.3.3.2), acting as or dealing with third party agents (4.3.2.1 and 4.3.3.3), adding volunteers into the expenses paragraphs (4.3.3) and events run by volunteers (4.3.4).
