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HMRC guidance: 5 July 2019

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HMRC has published the following:

  • Notice 76: Excise duty on gas for use as fuel in road vehicles: updates the April 2018 version to reflect the new requirement for suppliers of gas for use as road fuel to register in advance with HMRC online (section 3), while form C&E930B must still be used to provide HMRC with information about sites or premises used for the purpose;
  • Notice 374: Importing goods for test free of duty and VAT: updates the February 2019 version with a revised time limit of 30 days (previously 45 days) to request formal review of an HMRC decision (paragraph 1.4), and to make clear that goods cannot be transferred to another EU country for further testing;
  • Employment-related securities bulletin 32: includes articles on EMI scheme share valuations now being valid for 90 days (see also updated SVM110050), 6 July deadline for submission of ERS annual returns, and common errors in ERS annual returns;
  • Pension schemes newsletter 111: includes articles on relief-at-source returns deadline and technical specifications for residency status report, master trusts supervision, new features for managing pension schemes service, GMP equalisation working group, and reporting pensions tax charges on self-assessment returns; and
  • NIC/Pensions countdown bulletin issue 46: latest bulletin providing additional guidance for pension scheme administrators following the ending of contracting-out in April 2016.
Issue: 1450
Categories: News