New HMRC guidance

HMRC has published the following:

• Notice 205: Official customs seals and trader sealing: cancels and replaces the May 2017 version with an updated list of seals in section 4;
• Notice 361: Importing museum and gallery exhibits free of duty and VAT: updates the July 2014 version with new contact details for the National Import Reliefs Unit;
• Notice 364: Importing decorations and awards free of duty and VAT: updates the March 2012 version with new contact details for the National Import Reliefs Unit.
• Notice 826: Tariff preferences - imports: cancels and replaces the March 2015 version.
• Notice 3001: Customs special procedures for the Union Customs Code: updates the June 2017 version with new contact details for the National Import Reliefs Unit.
• Notice 700/45: How to correct VAT errors and make adjustments or claims: updates the March 2017 version with a new address for HMRC’s VAT error correction team in Newcastle;
• agent toolkits: updated versions of toolkits for ‘VAT input tax’, ‘VAT output tax’, ‘VAT partial exemption’ and ‘Inheritance tax’;
• NIC/Pensions Countdown Bulletin Issue 25: latest bulletin on ending of contracting-out includes new rules for late payments of contribution equivalent premiums, Bacs payments, single template for SRS queries, GMP ‘was in scheme’ automated responses, SRS automated responses, and new DWP regulations on transfers out of DB schemes; and
• Transit manual supplement: updated for removal of the additional control procedure (T5) form and changes to the rail simplified procedure.