I have registered/de-registered for VAT. What do I need to do?
If you have registered for VAT it is primarily your responsibility to issue a tax invoice to Cambridge University Press & Assessment for the VAT payable to you. However, we operate an annual self-billing system to simplify the process.
If you register for VAT, please notify us, and we will send you an annual VAT self-billing agreement. You need to complete, sign, and return this agreement to us. Once we receive the signed self-billing agreement, we will apply UK VAT to all payments made to you until the agreement expires. Please ensure that you pay the VAT charged to HM Revenue & Customs in your own VAT returns.
As per HM Revenue & Customs guidelines, the VAT self-billing agreement must be renewed annually. The new self-billing form will be included in your July-December royalty statement. If you fail to sign and return the new self-billing agreement to the Royalties team, we will assume that you are no longer VAT-registered, and VAT will not be applied to future royalty payments.
If you have de-registered for VAT, it is essential to inform us in writing immediately, as per the terms of the self-billing agreement.