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HMRC guidance: 14 July 2021

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  • CC/FS41: Compliance checks: Construction Industry Scheme – penalties for false registration: updated for the penalty or penalties that will be charged for supply of false information and providing false documents.
  • VAT Notice 742A: Opting to tax land and buildings: updated at section 9.4 ‘VAT incurred prior to your registration’.
  • VAT Notice 703/2: Sailaway boats supplied for export outside the UK: links to VAT form 436 have been added to sections 3.1 ‘What to do prior to the boat being supplied’, 3.3 ‘Forms to use’ and 4.1 ‘How to use the scheme’.
Issue: 1540
Categories: News