New HMRC guidance

HMRC has published the following:

• VAT Notes 2017 Issue 2: includes articles advising that HMRC is to begin phasing-out sending repayments by payable order, and reminding alcohol retailers to make checks on their wholesalers’ approval status under the alcohol wholesaler registration scheme;
• Off-payroll working rules (IR35) for public authorities: updated with more information on what falls within the definition of a ‘public authority’;
• IR35: How to calculate the deemed employment payment: updated to distinguish between engagements in the private sector and the new rules on public sector off-payroll work;
• Notice 236: Returned goods relief: updates April 2014 version;
• Notice 341: Importing donated medical equipment free of duty and VAT: updates March 2012 version;
• Notice 342: Importing miscellaneous documents and other related articles free of duty and VAT: updates March 2012 version;
• Notice 343: Importing capital goods free of duty and VAT: updates March 2012 version;
• Notice 366: Importing biological and chemical substances for research free of duty and VAT: updates March 2012 version; and
• agent toolkits: updated versions of ‘business profits’ and ‘capital v revenue expenditure’.