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HMRC guidance

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The following have been published:

  • Revenue & Customs Brief 1/2016: Domestic VAT reverse charge for businesses wholesaling telecommunications services, which  provides guidance on how the domestic reverse charge will operate from 1 February 2016;
  • updated HMRC List 3: Professional bodies approved for tax relief (for the purposes of ITEPA 2003 s 343);
  • updated guidance on how to register and use VAT MOSS for digital supplies;
  • updated HMRC guide to VAT on supplies of digital services to private consumers, confirming that businesses below the UK VAT registration threshold may now use best judgment and base their decisions about customer location on a single piece of information;
  • updated disclosure of tax avoidance schemes (DOTAS) guidance to reflect FA 2015 changes, including new forms AAG6 and AAG7 (; and
  • updated Notice 175: Relief from excise duty on motor & heating fuels used to generate electricity.
Issue: 1293
Categories: News