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HMRC guidance: 15 September 2021

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  • CWG2: further guide to PAYE and NICs: updated to add European Free Trade Association countries to the list in Section 4.5 and information about agreements that include employer obligations. Section 4.5.1 has been updated to cover NICs requirements for certain employees who have come to the UK to work from another country with which the UK has a social security agreement in place.
  • VAT Notice 700/56: Insolvency: updated to cover steps insolvency practitioners must take following appointment to an unincorporated association or club.
  • VAT Notice 723A: Refunds of UK VAT for non-UK businesses or EU VAT for UK businesses: updated to add a new section ‘Electronic Submission of Claims from Agents’.
  • Excise Notice 85c: anti-forestalling restrictions – tobacco products: the guidance ‘how to calculate your allocation’ has been updated.
Issue: 1545
Categories: News
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