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HMRC guidance: 23 April 2020

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  • Agent update issue 77: latest bi-monthly roundup for agents;
  • Stamp Taxes Newsletter April 2020: includes articles on required information when request SDLT repayments, linked transactions for SDLT purposes, FTT decisions on SDLT residential or non-residential rates, definition of dwellings, authorising agents to deal with SDLT matters, stamp duty and SDRT anti-avoidance, and Covid-19 changes;
  • Notice LFT1: General guide to Landfill Tax: updated for a temporary change to allow more time for ‘loss on ignition’ retesting during the coronavirus outbreak (section 6.9);
  • Notice 100: Customs flexible accounting system: updated to include details for making payments from an overseas account (section 3.2.2);
  • Notice 163: Wine production: updated to reflect liability to a civil penalty and forfeiture from 1 April 2020 for adulterating or dilutiing wine or made wine after the excise duty point (paragraph 5.14);
  • VAT Notice 701/57: Health professionals and pharmaceutical products: updated to include EEA health professionals in the list of relevant practitioners (paragraph 3.2.3);
  • Notice 742A: Opting to tax land and buildings: updated with the latest address for the Option to Tax Unit (paragraph 4.2.3);
  • Notice 812: EU preferences for trade with Turkey: updated with temporary changes during the coronavirus outbreak allowing claims for preferential tariff rates to be made using a copy of the original preference certificate held by the declarant; and
  • Notice 826: Tariff preferences for imports: updated with temporary changes during the coronavirus outbreak allowing claims for preferential tariff rates to be made using a copy of the original preference certificate held by the declarant.
Issue: 1484
Categories: News
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