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HMRC guidance: 12 May 2021

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  • VAT Notice 700/22: Making Tax Digital for VAT: Section 8 has been updated with new examples of when digital links are required. Section 4 has been updated to reflect the end of the ‘soft landing period’ for digital links (businesses were not required to have digital links in place until their first VAT return period starting on or after 1 April 2021).
  • Reference documents for The Customs Tariff (Preferential Trade Arrangements and Tariff Quotas) (EU Exit) (Amendment No 2) Regulations 2021: two new reference documents have been published setting out the preferential tariffs and rules of origin agreed in the Free Trade Agreement between the UK and Serbia.
  • Get someone to deal with customs for you: clarification has been added around joint and several liability for accuracy of information and payment of duty/import VAT, of an agent acting directly on behalf of a business.
Issue: 1531
Categories: News