HMRC guidance

New HMRC guidance includes:

·         RDR3: Statutory residence test: replaces the December 2013 version, adding two new examples concerning transit days.

·         Employer Bulletin: August 2016: bi-monthly bulletin on PAYE and employment taxes.

·         CC/FS25a: Tax avoidance schemes - follower notices and accelerated payments: updates the June 2016 version.

·         Notice 226: Beer duty: replaces the February 2016 version. There is a new form, BPH1, for applications to register as a brewer/packager and holder of beer.

·         Notice 205: official customs seals and trader sealing: replaces the April 2016 version with the latest list of seals acceptable to HMRC.

·         Notice 85C: anti-forestalling restrictions - cigarettes: replaces the January 2016 version with an assumed Budget date in relation to the 2017 restrictions.

·         Notice 708: buildings and construction: updates the August 2014 version to reflect HMRC’s change of policy in relation to zero-rating for dwellings formed of more than one building.

·         Notice 456: Double Taxation Relief for gambling duties: updates the October 2014 version to include Romania in the qualifying list for remote gaming duty.