HMRC guidance updated

HMRC has published or updated the following guidance:

Air passenger duty

Notice 550: Air Passenger Duty

Bereavement

Bereavement service for PAYE and self assessment customers

Charities

Gift Aid declarations: What charities need to do

Employers

Employer Bulletin 41 includes articles on Budget 2012 proposals; PAYE late payment penalties; Real Time Information; mobile telephones; the business tax dashboard; and non-statutory business clearances.

PAYE and NICs: financial security

HMRC manuals

Amendments

Individual savings accounts

ISA Bulletin 42

Inheritance tax

Reduced rate of IHT where 10% of estate is left to charity

Tax credits

How HMRC handles tax credits overpayments

WTC1: Child Tax Credit and Working Tax Credit

WTC/FS5: Tax credits – coming to the UK

Trusts and estates

Changes to the Trust & Estate Tax Return for 2011/12

VAT, customs and excise duties

Notice 8: Sailing your pleasure craft to and from the UK

Notice 112: Attendance and charges by HM Revenue & Customs

Notice 112A: Attendance at private premises by HM Revenue & Customs

Notice 143: A guide for international post users (updated to reflect the removal of Low Value Consignment Relief on goods sent to the UK from the Channel Islands)

Notice 207: Excise Duty drawback

Notice 701/20: Caravans and houseboats

Notice 266: Rejected imports – repayment or remission of duty and VAT