HMRC guidance: 1 March 2019

HMRC has published the following:

• Agent Update 70: latest bi-monthly round-up of developments in tax and HMRC services, including a new section on EU Exit;
• Trading with the EU if the UK leaves without a deal: new guide on ‘moving and declaring excise goods’ and a series of help and support videos added to collection;
• Impact assessment for movement of goods if the UK leaves the EU without a deal: updated edition of the impact assessment first published in December, now including impacts of customs, VAT and excise regulations laid before Parliament in January 2019;
• Impact assessment for VAT treatment of low value parcels: covers changes to how import VAT will be accounted for on goods valued at £135 or less entering the UK in parcels in the event of a no-deal Brexit, as set out in SI 2018/1376;
• Notice 342: Importing miscellaneous documents and other related articles free of duty and VAT: updates the April 2018 version with a new telephone number for the National Import Reliefs Unit;
• Notice 343: Importing capital goods free of duty and VAT: updates the April 2018 version with a new telephone number for the National Import Reliefs Unit;
• Notice 368: Importing inherited goods free of duty and VAT: updates the April 2018 version with a new telephone number for the National Import Reliefs Unit; and
• Notice 374: Importing goods for test free of duty and VAT: updates the July 2017 version with a new telephone number for the National Import Reliefs Unit.