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HMRC guidance: 20 November 2019

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  • Notice 226: Beer duty: updates the July 2018 version to reflect that HMRC has ceased sending out paper EX46 beer duty returns from November 2019 (paragraph 15.4). It also sets out changes to the process for certifying production volumes for exports of small brewery beer (paragraph 8.24 and section 36);
  • Who must pay the pensions annual allowance tax charge: updated guidance on ‘scheme pays’ arrangements for the pensions annual allowance tax charge; and
  • NMW FS2: Self-review of national living wage and national minimum wage: updated version of the factsheet explaining what employers should do if HMRC asks them to carry out a self-review and provide a written summary of their records.
Issue: 1466
Categories: News