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HMRC guidance: 28 June 2019

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HMRC has published the following:

  • Report and account for your disguised remuneration loan charge: updated with information on paying the loan charge directly to HMRC, as an alternative to making good any payments made by an employer, which will require taxpayers to reach a binding agreement with HMRC by 4 July 2019;
  • Capital v revenue expenditure toolkit: updated for 2018/19 self-assessment and company tax returns;
  • Business profits toolkit: updated for 2018/19 self-assessment and company tax returns; and
  • Notice 340: Importing scientific instruments free of duty and VAT: updates the April 2018 version with a revised telephone number for HMRC’s national import reliefs unit.
Issue: 1449
Categories: News
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