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HMRC guidance

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The following have been published:

  • A new Employee Tax Advantaged Share Scheme User Manual (ETASSUM) is in beta and nearing completion (;
  • Updated Notice 2001: Rural Fuel Duty Relief Scheme, which cancels and replaces the April 2015 version, regarding late claims (;
  • Directions under regulations 3(5) and 9(3) of the Inheritance Tax (Electronic Communications) Regulations, SI 2015/1378, which revoke and replace, with effect from 2 November 2015, directions 4 and 5 of the July 2015 directions in relation to authenticating the sender’s identity and authenticating information sent by an agent on another person’s behalf for the IHT online service (