HMRC guidance

·         Factsheet CC/FS24: Accelerated payments: updates the August 2015 version, emphasising that no further information in support of representations made against an accelerated payment notice will be accepted beyond 90 days after the date of issue of the notice.

·         Notice CCL1: A general guide to climate change levy: cancels and replaces the April 2016 version. It clarifies the descriptions of the four groups of taxable commodities (paragraph 2.2) and updates the postal address for returns (paragraph 7.2).

·         Notice CCL1/1: Registering for climate change levy: cancels and replaces the June 2014 version. It clarifies the categories of taxable commodity in paragraph 2.2 and updates the postal address for registration applications in paragraph 8.2.

·         Notice CCL1/3: climate change levy: reliefs and special treatments for taxable commodities: cancels and replaces the April 2016 version, to reflect the new climate change agreement reporting requirements where a company receives more than €500,000 a year in state aid from 1 July 2016.

·         Notice CCL1/6: Guide to the carbon price floor: cancels and replaces the April 2016 version. It has been updated to clarify the definitions of commodities liable to the carbon price support rates of climate change levy (paragraph 2.2).

·         VAT Information Sheet 1/2017: contains common currency exchange rates for use by VAT mini one-stop-shop (MOSS) businesses registered in the UK when making declarations and payments to HMRC in sterling for the period ending December 2016.

·         Notice 453: Gaming duty: cancels and replaces the January 2016 version, updated to include the raised gross gaming yield bands introduced in the March 2016 Budget and the new online registration and filing processes.

·         NIC/Pensions countdown bulletin issue 22: includes articles on: trustees of contracted-out salary-related schemes; reconciliation of active members; guaranteed minimum pensions checker Q&A; scheme reconciliation service; and financial reconciliation.

·         Employer bulletin December 2016: includes articles on: Autumn Statement; expenses and benefits-in-kind changes; apprenticeship levy; limited companies claiming CIS deductions; Scottish rate of income tax; and automatic re-enrolment obligations;

·         Agent update 2017 self-assessment special: contains information on HMRC's tools and products to help agents in the run-up to the 2017 self-assessment filing deadline on 31 January;

·         Trusts & estates newsletter December 2016: includes articles on: offshore penalty regime changes; dividend tax credits after Finance Act 2016; new register of trusts; excepted estates and sales of property during administration period; trust errors involving rectification, mistake, or Hastings-Bass; IHT online trial latest; and using the bereavement helpline;

·         Taxation of overseas pensions: new chapter 3 (taxation of non-UK registered schemes) added to the draft guidance on changes to the conditions that an overseas pension scheme will have to meet to qualify for UK tax relief from April 2017;

·         Compliance checks factsheets: updated versions of ‘CC/FS7a: Penalties for inaccuracies in returns’, ‘CC/FS11: Penalties for failure to notify’ and ‘CC/F18a:  Late filing penalties’;

·         Notice 2003: Raw tobacco approval scheme: new notice explaining the approval scheme for those carrying out activities involving raw tobacco in the UK from 1 April 2017;

·         Notice 476: Tobacco products duty: cancels and replaces the March 2016 version to reflect the new raw tobacco approval scheme and replacement of the national registration unit by the excise processing teams;

·         Notice 301: Civil penalties for contraventions of customs law: updates the June 2016 version with the new postal address for the national duty repayment centre;

·         Notice 702: Imports: updates the April 2016 version to reflect the new postal address for the national duty repayment centre and new contact details for post-clearance amendments;

·         Notice 60: Intrastat general guide: cancels and replaces the January 2016 version to reflect the revised low-value consignments threshold for Intrastat declarations, introduction of the union customs code and consequent removal of references to processing under customs control;

·         Notice 6: Merchandise in baggage: cancels and replaces the January 2016 version to reflect the increased threshold above which a formal customs declaration is required from 1 January 2017; and

·         Notice 143: Guide for international post users: cancels and replaces the May 2016 version to reflect the increased thresholds for formal customs declarations and duty relief on small gifts from 1 January 2017.