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HMRC guidance

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New HMRC guidance includes:

·        Trusts & Estates Newsletter (August 2016): includes trial phase for IHT online service, help with complex estates, October 2016 educational event on automatic exchange of information and new HMRC bank sort code;

·        Notice 723A: Refunds of VAT in the European Community for EC and non-EC businesses: cancels and replaces the March 2016 version, updating the link to contact details for tax authorities in other EU member states in section 8;

·        Notice 700/50: Default surcharge: cancels and replaces the July 2013 version;

·        Notice 104: ATA and CPD carnets: cancels and replaces the January 2014 version;

·        HMRC campaigns: revised forms for making disclosures under the let property, second income and credit card sales campaigns.

Issue: 1323
Categories: News
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