HMRC guidance: 24 June 2020

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Self Assessment for Agents: HMRC Online services and Corporation Tax for Agents: HMRC Online Services: both updated with expanded sections on “how to get an agent code” noting the interaction with the anti-money laundering rules and HMRC’s supervisory role.
Register a trust as an agent: updated guidance on how to set up agent authorisation.
VAT Notice 708: Buildings and construction: updated to cover businesses subject to a self-supply charge under the change of use provisions as a direct result of loaning a building due to coronavirus.
Changes to notifying an option to tax land and buildings during coronavirus (COVID-19): updated to cover the extended 90-day time limit to notify an option to tax which now applies to decisions made between 15 February 2020 and 31 October 2020.
New guidance Pay no import duty or VAT on donated medical equipment and Pay no import duty or VAT on visual and auditory goods on claiming relief from import duty and VAT on importing equipment from outside the UK and EU.

Issue: 1493
Categories: News

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