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HMRC guidance: 29 March 2019

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HMRC has published the following:

  • Notice 117: Authorised Economic Operator: updated with revised information on applying for AEO authorisation in the UK using online forms C117 and C118 (section 2.8);
  • Authorised Economic Operator for imports and exports: updated with more information on making applications for AEO status online or by post; and
  • Notice 799: Disclosing VAT and other indirect tax avoidance schemes: updates the January 2018 version, replacing the flowcharts for determining notifiable arrangements (sections 5.3 and 6.3) with narrative descriptions of the tests to apply.
Issue: 1437
Categories: News