HMRC guidance

New HMRC guidance includes:

·       HMRC toolkit –  Company losses (2016): updated for 2015/16 company tax returns;

·       HMRC Toolkit –  Property rental (2016): updated for 2015/16 self-assessment tax returns;

·       Customs Information Papers 29, 30 and 31/2016: further information on changes arising from introduction of the Union Customs code;

·       Notice 12A: What you can do if things are seized by HMRC: replaces the September 2013 version;

·       Notice 263: Marine voyages –  relief from fuel duty: replaces the July 2015 version; and

·       Non-resident landlords scheme –  guidance notes for letting agents and tenants: updated to reflect the online service for letting agents’ annual returns and contact details for HMRC Charities, Savings and International.