HMRC guidance

HMRC has published the following:

·        Corporation tax payments by very large companies: guidance on changes to the timing of instalment payments from April 2019 for companies with taxable profits of more than £20m;

·        Requirement to correct tax due on offshore assets: guidance on the disclosure window starting with Royal Assent to Finance (No 2) Act 2017 and ending on 30 September 2018;

·        Notice 706/2: Capital goods scheme: updates the October 2011 version;

·        Notice 12A: What you can do if things are seized by HMRC: updates the May 2016 version; and

·        Notice 742A: Opting to tax land and buildings: updates the October 2017 version.