HMRC guidance: 8 July 2020

Changes to HMRC’s guidance includes:

• Agent authorisation to deal with HMRC: updated to cover agents managing clients’ CGT on UK property account.
• Register with HMRC to use an agent services account: updated to include further detail on information required in order to register.
• Managing a lifetime ISA when an investor dies or is terminally ill: new guidance to help LISA managers claim government bonuses and make withdrawals when an investor dies or is terminally ill.
• Pay no import duties or VAT on importing goods for testing: new guidance on claiming relief for imports of goods for testing, analysis and examination.
• Pay no import duties or VAT on importing commercial samples: new guidance on claiming relief for imports of commercial samples.