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HMRC guidance

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New HMRC guidance includes:

·       HMRC agent toolkits: updated toolkit on CGT for Shares.

·       Agent Update – Issue 53: round-up for April/May 2016 of the latest developments.

·       Notice 702: Imports: cancels and replaces the February 2016 version.

·       Notice 102: General Guarantee Accounts: cancels and replaces the June 2013 version.

·       VAT Notice 700/11: Cancelling your registration: cancels and replaces the March 2015 version and provides more information on how to cancel VAT registration using the online service.

·       Notice 700/21: Keeping VAT records: cancels and replaces the June 2015 version.

·       Notice 1001: VAT refund scheme for certain charities: updated in April 2016 with the new postal address for refund claims by charities not registered for VAT.

·       Notice CCL1: A general guide to Climate Change Levy: updates the version published on 6 April 2016 version to include the main rates of CCL announced at Budget 2016.

·       Notice CCL1/3: Climate Change Levy – reliefs and special treatments for taxable commodities: cancels and replaces the November 2015 version.

·       Notice CCL1/4: Climate change levy – electricity from renewable sources: cancels and replaces the October 2015 version. The main change concerns confirmation that, following withdrawal of the renewables exemption with effect from 1 August 2015, the transitional period will end on 31 March 2018.

·       Notice CCL1/6: Guide to the carbon price floor: cancels and replaces the April 2015 version. It has been updated to show the carbon price support rates of climate change levy applying until 31 March 2019.

Issue: 1306
Categories: News
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