Market leading insight for tax experts
View online issue

HMRC guidance: 6 May 2020

printer Mail
  • Revenue and Customs Brief 4 (2020): temporary VAT zero rating of personal protective equipment (PPE) and Tax Information and Impact Note: VAT zero rating for personal protective equipment – explaining the changes made by SI 2020/458.
  • Revenue and Customs Brief 3 (2020): VAT liability of supplies of electronic publications – providing background to the zero-rating of e-publications introduced by SI 2020/459.
  • HMRC’s Pension Schemes Newsletter 119 – explaining temporary changes to pension processes in response to coronavirus and the re-employment of workers, scheme valuations, unauthorised payments and overseas transfers.
  • CWG2 2020: further guide to PAYE and NICs – further updated to reflect the revised employment allowance of £4,000, removal of references to the private sector off-payroll reforms (following the delay to April 2021) and the enhanced amount an employer can pay towards homeworking employees’ additional household costs (£6 a week from 6 April 2020).
  • VAT Notice 700/57: Administrative agreements with trade bodies – updated to reflect withdrawal of the administrative agreement with the Association of British Factors and Discounters with effect from 1 May 2020. Guidance has instead been added to HMRC’s VAT Partial Exemption Manual at PE73700.
  • VAT Notice 701/57: Health professionals and pharmaceutical products – a new section 3.5 has been added to cover the temporary zero rating of PPE equipment supplies (as per SI 2020/458).
  • Notice 831: UK and EU Binding Origin Information – section 2.3 has been updated with information on how to make a new Binding Origin Information application during the coronavirus pandemic.
  • Excise Notice 162: cider production and Excise Notice 163: wine production – both updated for temporary changes for the destruction of spoilt cider, wine and made-wine during coronavirus. 
Issue: 1486
Categories: News