Use alternative dispute resolution to settle a tax dispute: updates the January 2019 version to reflect the new online form and application process, which no longer involves signing a formal memorandum of understanding;
Company tax return (CT600) Budget insert 2018: sets out the main corporation tax changes following Budget 2018;
Notice 179E: Biofuels and other fuel substitutes: updates the April 2018 version to reflect HMRC’s new online service for registering within 30 days of reaching the 2,500 litre threshold for liability to excise duty on biofuels produced or set aside for use;
Notice 476: Tobacco products duty: updates the May 2019 version with revisions throughout to reflect the new ‘tobacco for heating’ duty category, and removal of the section on selling raw tobacco to customers so that they can make their own tobacco products;
Notice 85C: Anti-forestalling restrictions for cigarettes: updates the April 2019 version to reflect introduction of the new duty category of ‘tobacco for heating’, which is not affected by these restrictions.
Notice 197A: Excise goods holding and movement: updates the February 2017 version to reflect the new duty category of tobacco for heating;
Notice 197B: Excise goods: aircraft store floors: updates the November 2009 version to reflect the new duty category of tobacco for heating;
Notice 198: Duty-free aircraft stores: updates the 1 April 2002 version with a reference to the new duty category of tobacco for heating (paragraph 4.2);
Notice 204A: Temporary registered consignees: updates the February 2017 version to make clear the scheme applies to the full range of tobacco products (paragraph 3.2); and
Notice 204B: EU trade in duty-paid excise goods: updates the February 2017 version to include the new duty category of tobacco for heating (paragraph 3.1).
Use alternative dispute resolution to settle a tax dispute: updates the January 2019 version to reflect the new online form and application process, which no longer involves signing a formal memorandum of understanding;
Company tax return (CT600) Budget insert 2018: sets out the main corporation tax changes following Budget 2018;
Notice 179E: Biofuels and other fuel substitutes: updates the April 2018 version to reflect HMRC’s new online service for registering within 30 days of reaching the 2,500 litre threshold for liability to excise duty on biofuels produced or set aside for use;
Notice 476: Tobacco products duty: updates the May 2019 version with revisions throughout to reflect the new ‘tobacco for heating’ duty category, and removal of the section on selling raw tobacco to customers so that they can make their own tobacco products;
Notice 85C: Anti-forestalling restrictions for cigarettes: updates the April 2019 version to reflect introduction of the new duty category of ‘tobacco for heating’, which is not affected by these restrictions.
Notice 197A: Excise goods holding and movement: updates the February 2017 version to reflect the new duty category of tobacco for heating;
Notice 197B: Excise goods: aircraft store floors: updates the November 2009 version to reflect the new duty category of tobacco for heating;
Notice 198: Duty-free aircraft stores: updates the 1 April 2002 version with a reference to the new duty category of tobacco for heating (paragraph 4.2);
Notice 204A: Temporary registered consignees: updates the February 2017 version to make clear the scheme applies to the full range of tobacco products (paragraph 3.2); and
Notice 204B: EU trade in duty-paid excise goods: updates the February 2017 version to include the new duty category of tobacco for heating (paragraph 3.1).
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