HMRC guidance

HMRC guidance includes:

·       Factsheet CC/FS30a: Tax avoidance schemes – penalties for follower notices;

·       Factsheet CC/FS27: Tax avoidance schemes – follower notices and accelerated payments for income tax and NICs through PAYE;

·       HMRC Toolkits: new toolkits on capital allowances for plant and machinery; income tax losses; and private and personal expenditure;

·       Notice 143: Guide for international post users: replaces the January 2016 version;

·       Notice 144: Trade imports by post – how to complete customs documents: replaces the January 2016 version;

·       Notice 205: Official customs seals and trader sealing: replaces the January 2016 version;

·       Notice 3001: Customs special procedures for the Union Customs Code: updates the April 2016 version;

·       Notice 199A: temporary storage: replaces the April 2016 version; and

·       Notice 701/45: Sport: replaces the August 2011 version.