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New HMRC guidance

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  • Offences relating to offshore income: guide to the new strict-liability criminal offences for offshore tax evasion from April 2017, introduced by Finance Act 2016, for taxpayers who fail to notify HMRC, or provide inaccurate information, about a liability to tax in respect of offshore income and gains, where the unpaid tax exceeds £25,000;
  • VAT Notes 2018 Issue 1: includes repayments by bacs, HMRC’s bank account details, retail export scheme, tobacco products manufacturing machinery licensing, and fulfilment house due diligence scheme; and
  • Climate change levy notices CCL1, CCL1/2, CCL1/4 and CCL1/5: contact addresses updated.
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