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HMRC guidance: 20 May 2020

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  • Trusts and Estates Toolkit: revised edition of the 2019/20 toolkit published in June.
  • COVID-19 Guidance: Information for NI Businesses & Employers: updated to cover trade credit insurance, support for businesses paying sick pay to employees, VAT payment deferrals, and deadline reminders for various business support schemes.
  • Submit returns for Climate Change Levy: updated to cover changes to the process of filing CCL returns and make payments to HMRC during coronavirus.
  • Notice 700/44: Barristers and advocates: updated to reflect electronic payment of VAT on professional fees during coronavirus.
  • VAT Notice 742A: Opting to tax land and buildings: updated for the temporary 90-day notification period.
Issue: 1488
Categories: News