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LIS-E-RESOURCES  December 2008

LIS-E-RESOURCES December 2008

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Subject:

UK VAT rate change - Swets position

From:

Tamsyn Honour <[log in to unmask]>

Reply-To:

An informal open list set up by the UK Serials Group <[log in to unmask]>

Date:

Thu, 18 Dec 2008 08:27:24 -0000

Content-Type:

text/plain

Parts/Attachments:

Parts/Attachments

text/plain (49 lines)

Dear All,

As you will be aware, the rate of UK VAT changed from 1st December 2008 from 17.5% to 15%.  We are pleased to confirm that all Swets invoices issued after that date show the correct level of VAT.

Within the detail of the HMRC guidance notes, suppliers were given an option to issue credit notes for any invoices already raised with 17.5% VAT for the supply of goods and services after 1st December 2008.  

Swets is pleased to confirm that we have taken the decision that wherever feasible, we will issue credit notes for our customers who cannot reclaim VAT.  

	*	For each eligible customer we will be issuing a single credit note against all invoices where UK VAT of 17.5% has been charged (in relation to 2009 subscriptions)
	*	With each credit note we will include a list of all the invoice numbers the credit note represents 
	*	In addition to the credit note, we will provide a full list of subscriptions represented by the invoices listed, showing the VAT amount charged and the refund for each one
	*	The credit note and supporting documentation will be issued before the end of December
	*	The administrative costs of carrying out this exercise will be bourn by Swets so that customers benefit from the full 2.5% VAT refund

For a copy of our full VAT statement & eligibility criteria, please contact your Swets Customer Account Manager.

May I take this opportunity to pass on Season's Greetings & best wishes for 2009 to all Lis-E-Resources readers.

Regards,

Tamsyn

Please consider the environment before printing this email.

Tamsyn Honour				
Commercial Manager

Swets	
Swan House					
Wyndyke Furlong		
Abingdon Business Park
Abingdon, Oxon OX14 1UQ
			
Tel: + 44 (0)1235 857614			
Fax: +44 (0)1235 857503				
Email: [log in to unmask] <mailto:[log in to unmask]> 
www.swets.com


Swets Simplifies ISO 9001:2000 Globally certified

------------------------------
Swets Information Services Ltd 
Registered Office: Swan House, Wyndyke Furlong, Abingdon Business Park, Abingdon, Oxfordshire, OX14 1UQ, England 
Company registered number - 00165100
------------------------------

lis-e-resources is a UKSG list - http://www.uksg.org/serials
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