16 May 2018
HMRC has published the following:
- Factsheet CC/FS1g: Customs and international trade compliance checks: HMRC’s procedures for carrying out compliance checks relating to customs and international trade;
- Automatic exchange of information: updates to the registration and reporting guidance for financial institutions using the online service;
- Corporation tax on trading losses: updated to reflect box numbers in the latest version of the CT600 return;
- Sending country-by-country reports: updated with a link to HMRC’s online service, which is now available via the Government Gateway;
- Card transaction disclosure programme: updated with new links to HMRC’s digital disclosure service; and
- Notice 701/12: VAT on disposals of antiques or art from historic houses: updates the December 2011 version with minor changes.