New HMRC guidance

HMRC has published the following:

• VAT Notice 700/62: Self billing: updates the September 2014 version with clarification around self-billing agreements and to confirm the self-billee is responsible for accounting for output tax;
• Notice 3001: Customs special procedures for the Union Customs Code: updates the September 2017 edition with a new version of form SP6 (transfer of rights and obligations) at paragraph 6.5;
• Fulfilment house due diligence scheme: guide for businesses on registering for the scheme; and
• Pensions/NICs Countdown Bulletin 30: minor correction to refer to guaranteed minimum pension calculations;