HMRC guidance: 24 March 2021

Latest HMRC guidance include:

• Managing Pension Schemes Service newsletter (March 2021): covering new online service features for pension scheme practitioners and administrators including online registration and authorisation, migration of schemes to the managing pension schemes service, and HMRC’s review of pension scheme accounting.
• Check if you're eligible for a coronavirus Restart Grant (grants available from 1 April 2021): new guidance on the restart grant which will help businesses in the non-essential retail, hospitality, leisure, personal care and accommodation sectors to reopen safely as Covid-19 restrictions are lifted.
• Complete your VAT Return to account for import VAT and Check when you can account for import VAT on your VAT Return: updated to reflect the extended deadline (to 31 December 2021) for accounting for import VAT on VAT returns where the customs declaration has been delayed or where a simplified customs declaration is used.