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HMRC guidance: 21 February 2019

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HMRC has published the following:

  • Notice 1003: Import VAT on parcels you sell to UK buyers: new notice on the import VAT rules that will apply to sellers based outside the UK who send parcels worth up to £135, if the UK leaves the EU without a deal, under which sellers will be able to register with HMRC to report and pay the VAT, or pay a parcel operator to do this on their behalf;
  • Notice 162: Cider production: updates the July 2018 version to reflect the new duty band for still cider between 6.9% and 7.5% ABV, which came into effect from 1 February 2019 (paragraph 5.2) together with revised example duty calculations (paragraph 5.11); and
  • Make a disclosure using the worldwide disclosure facility: updated for temporary authorisation form COMP1a, which taxpayers can use to authorise HMRC to deal with an agent in relation to disclosures made via the digital disclosure service. The guidance also now suggests taxpayers should consider making payments on account when submitting disclosure calculations.
Issue: 1432
Categories: News
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