HMRC guidance

HMRC has published the following:

• VAT Notice 701/6: Charity funded equipment for medical and veterinary uses: updates the September 2003 version with new additions to the list of qualifying zero-rated goods or services in paragraph 4.11;
• Notice 830: Tariff preference - new GSP rules of origin: updates the August 2018 version to clarify in Appendix I that a standalone letter head is not a commercial document for the purpose of making an invoice declaration;
• Notice 812: EU preferences: trade with Turkey: updated to clarify that a standalone letter head is not a commercial document for the purpose of making an invoice declaration;
• Notice 826: Tariff preferences: imports: updated to clarify that a standalone letter head is not a commercial document for the purpose of making an invoice declaration;
• Notice 827: EU preferences: export procedures: updated to clarify that a standalone letter head is not a commercial document for the purpose of making an invoice declaration;
• Countdown Bulletin Issue 37: latest issue of the bulletin updating pension scheme administrators following the ending of contracting-out in April 2016;
• Tax relief for investors using venture capital schemes: updated to reflect the increase in the maximum amount individuals can invest through the enterprise investment scheme to £2m annually from April 2018, provided over £1m is invested in knowledge-intensive companies;
• Use EIS and VCT to raise money for knowledge-intensive companies: updated with the increased annual investment limits that apply from April 2018, together with certain other conditions that must be met to qualify as a knowledge-intensive company; and
• Issue briefing: High income child benefit charge: updates the October 2013 version.