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New HMRC guidance

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  • Excise notice 47: duty free spirits: use in manufacture or for medical or scientific purposes: cancels and replaces the July 2010 version;
  • VAT notes No 4 2016: includes items on switching to online returns for machine games duty and making use of electronic payment facilities;
  • Customs special procedures manual: new manual replacing previous guidance on customs warehousing, imported goods end-use relief, inward processing relief, outward processing relief and processing under customs control;
  • EU transit manual and UK supplement: UK supplement to the EU Transit Manual updated to include information on the T5 control copy procedure (transit simplification) and form C1125 T5 declaration;
  • Apprenticeship funding: how it will work: updated department for education guidance on the new apprenticeship levy being introduced in April 2017, to reflect the final arrangements for apprenticeship funding from May 2017, with registration for the online apprenticeship service beginning in February 2017; and
  • Seeking clearance or approval for a transaction from HMRC: updated contact details for certain advance clearance applications.
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