Market leading insight for tax experts
View online issue

New HMRC guidance

printer Mail

HMRC has published the following:

  • Agent Update 62: latest bi-monthly round-up of the latest developments in tax, HMRC service and consultations for accountants and tax professionals;
  • Employer Bulletin 68: latest bi-monthly bulletin includes articles on: benefits-in-kind changes to P11D and P46 (Car); business tax accounts; ending of payment facility at post offices; construction industry scheme and the employment payment summary; student loan repayment threshold changes; apprenticeship funding; SME growth support service; pensions automatic enrolment; and VAT retail export scheme digitisation survey;
  • Factsheet CC/FS17: Higher penalties for offshore matters: updated for the requirement to supply additional information about advisers or enablers in relation to offshore matters and the new offshore asset-based penalties from April 2017;
  • Notice 41: Alcoholic ingredients relief: updates the version published on 2 October to remove superfluous information in para 2.2 concerning products which are ‘eligible articles’ for the relief;
  • Notice 147A: Pool Betting Duty: updates the version published on 2 October 2017 with examples for calculating PBD and more information on appointing a UK agent or representative; and
  • Notice 451A: General Betting Duty: updates the April 2016 version with new examples for calculating GBD, more information on appointing UK agents or representatives and failures that can lead to revocation of remote operating licences;
  • Notice 3: bringing personal belongings, pets and private means of transport from outside the EU whilst visiting the UK: updates the November 2015 version with information on transfer of residence relief removed and relocated to new Notice 5; and
  • Notice 5: Transfer of residence: moving to or returning to the UK from outside the EU: new notice for persons making the UK their normal place of residence.
EDITOR'S PICKstar
300 x 250 (MPU)
Top