New HMRC guidance

HMRC has published the following:

• Notice 476 Tobacco products duty: updated to reflect the new minimum excise tax for cigarettes, announced at Spring Budget 2017, coming into effect from 20 May 2017;
• CC/FS11 Penalties for failure to notify: updated information on reasonable excuse;
• CC/FS12 Penalties for VAT and excise wrongdoings: updated information on reasonable excuse;
• CC/FS18a Late filing penalties (income tax, CGT, ATED): updated information on reasonable excuse;
• CC/FS18b Late filing penalties (construction industry scheme): updated information on reasonable excuse;
• CC/FS18c Late filing penalties (machine games duty): updated information on reasonable excuse;
• CC/FS27 Follower notices and accelerated payments for income tax and NICs through PAYE: updated information on reasonable excuse;
• CC/FS31 Penalties for contraventions of alcohol wholesaler registration scheme: updated information on reasonable excuse;
• Charities: guidance on the fit and proper persons test: detail added on the rules concerning the use and promotion of tax avoidance schemes.