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HMRC guidance: 5 April 2019

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HMRC has published the following:

  • Check when a business must follow the rules for making tax digital for VAT: updated with more information on signing up voluntarily and who may be exempt;
  • Notice 101: deferring duty, VAT and other charges: updates the February 2016 version;
  • Notice 117: Authorised Economic Operator: updated address for the HMRC AEO central site;
  • Pension schemes newsletter 108: including relief at source annual return specifications and notification of residency status reports, GMP equalisation working group, master trust supervision, adding scheme administrators using managing pension schemes service, pension schemes online service and AFT return charge reference, and annual allowance calculator; and
  • NIC/pensions Countdown Bulletin issue 44: confirms the expected issue dates of refund letters and cheques for scheme financial reconciliation.
Issue: 1438
Categories: News