Tax Journal

HMRC guidance

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.