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HMRC guidance: 29 April 2020

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  • Factsheet CC/FS1c: Compliance checks for large and complex businesses: updated to add digital services tax to the list of taxes to which the factsheet applies.
  • Factsheets CC/FS1d: Compliance checks and excise matters and CC/FS16: Compliance checks and Excise visits: both updated to add soft drinks industry levy to the list of taxes and duties to which the factsheets apply.
  • CWG2: Further guide to PAYE and NICs: revised to cover the operation of PAYE and Class 1 NIC when the regular payment date falls on a non-banking day.
  • Notice 252: Valuation of imported goods for customs purposes, VAT and trade statistics: updated to cover valuation of goods that have depreciated while in customs warehousing.
  • Notice 600: Apply for a Binding Tariff Information decision: updated to note that samples of goods should not be sent during the coronavirus pandemic when applying for a Binding Tariff Information decision.
  • Excise Notices 162a: Monthly returns for Cider Duty and 163a: Monthly returns for Wine Duty: updated for changes in duty rates.
  • Employer Bulletin, April 2020: covering the Coronavirus Job Retention Scheme, the Coronavirus Statutory Sick Pay Rebate Scheme, deferral of VAT payments, off-payroll working rules, independent loan charge review, claiming employment allowance from April 2020, extending filing deadlines for internationally mobile workers, and new stamp duty process for share transactions.
Issue: 1485
Categories: News