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HMRC guidance

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The following have been published:

  • updated guidance on the Liechtenstein disclosure facility, which closed on 31 December 2015;
  • updated Notice 701/14: VAT on food, which now includes a description of a type of marshmallow confectionery known as ‘Scottish snowballs’ separately in paragraphs 3.4 and 3.6 to clarify that they are zero-rated;
  • updated Notice 143: A guide for international post users, which includes the reduction in the limits for VAT relief on small non-commercial consignments imported from outside the EU from £36 to £34, with effect from 1 January 2016, as well as the reduction from £9 to £7 in the de minimis level at which customs duty is charged;
  • policy paper on amendments to the regulatory capital securities regulations (which came into force on 1 January 2016);
  • updated Notice LFT1: A general guide to landfill tax; and
  • updated excise notice (Notice 458: Lottery Duty).
Issue: 1291
Categories: News
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