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HMRC guidance: 1 April 2020

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  • Check which expenses are taxable if your employee works from home due to COVID-19:  equipment, services or supplies that may be taxable and how to report them;
  • Excise notice 39: spirits production in the UK: updated to reflect temporary changes in relation to denatured alcohol and duty-free spirits for use against the spread of COVID-19;
  • Excise notice 47: duty free spirits: use in manufacture or for medical or scientific purposes: updated to reflect temporary changes in relation to denatured alcohol and duty-free spirits for use against the spread of COVID-19;
  • Pension schemes newsletter 118: includes articles on Spring Budget 2020, temporary easements during COVID-19 outbreak, annual allowance calculator not yet updated, and accounting for tax (AFT) return coming to managing pension schemes service from 1 April 2020;
  • Factsheet CC/FS37: General anti-abuse rule and notices of binding: updates the July 2018 version to clarify the conditions for issuing penalties under the GAAR;
  • Work out if you’ll pay Welsh income tax: guide to determining who is a Welsh taxpayer;
  • Booklet 480: tax guide to expenses and benefits for directors and employees: Appendix 4 on beneficial loan arrangements updated with latest official rates;
  • Annual tax on enveloped dwellings returns notice: updated with a new address to which completed returns should be sent; and
  • VAT Notice 707: Personal export scheme: updated phone number for HMRC’s personal transport unit (sections 6.1 and 8.4).
Issue: 1482
Categories: News
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