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New HMRC guidance: 12 April 2019

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HMRC has published the following:

  • Register a non-resident company for corporation tax: new guide for non-resident companies and certain collective investment vehicles on how to register for corporation tax within 3 months of any disposal of their interests in UK immovable property on or after 6 April 2019;
  • Issue briefing: support for customers who need extra help: over the coming 12 to 18 months HMRC will extend its ‘needs extra support’ service beyond help with tax debts, to those undergoing tax investigations;
  • Notice 207: Excise duty drawback after EU exit: revised version the notice, the majority of which will apply from EU exit day, containing transitional provisions relating to circumstances where a notice of intention to claim drawback is submitted before exit day, but the claim is not finalised until after the UK’s withdrawal;
  • Notice 101: Deferring duty, VAT and other charges: updates the February 2016 version, mainly to reflect changes since introduction of the Union Customs Code in May 2016, including guarantee requirements;
  • Notice 85C: Anti-forestalling restrictions for cigarettes: updates the September 2018 version to reflect revised arrangements for the 2019 anti-forestalling period and calculating the permitted home-use allocation; and
  • Notice 117: Authorised Economic Operator: updates the March 2019 version with a new address for HMRC’s AEO central site in Nottingham.
Issue: 1439
Categories: News
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