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HMRC guidance

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New HMRC guidance includes:

·       VAT Notes 2016 Issue 1: alcohol wholesalers registration scheme; landfill tax loss on ignition testing regime; domestic reverse charge for businesses wholesaling telecommunications services; VAT MOSS simplifications for micro businesses.

·       HMRC agent toolkits: updated toolkits for ‘CGT for land and buildings’, ‘CGT for trusts and estates (supplementary)’, ‘chargeable gains for companies’ and ‘trusts and estates’.

·       Notice 147A: Pool Betting Duty: updates the January 2016 version to reflect the new postal address for paper return forms.

·       Notice 451A: General Betting Duty: updates the January 2016 version to reflect the new postal address for paper return forms and payments.

·       Notice 452: Machine Games Duty: updates the January 2016 version to reflect the new postal address for paper return forms and payments.

·       Notice 179: Motor and heating fuels: general information and accounting for excise duty and VAT – cancels and replaces the January 2016 version.

·       Notice 179A: Aviation turbine fuel: cancels and replaces the May 2014 version.

·       NIC/Pensions Countdown Bulletin Issue 16: information for employers and scheme administrators following the ending of contracting-out from 6 April 2016.

Issue: 1305
Categories: News
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