Notice LFT1: a general guide to Landfill Tax: updates the November 2018 version with the updated standard and lower rates to apply from April 2021 and maximum percentage credit under the landfill communities fund from April 2020;
Notice 700/22: Making Tax Digital for VAT: updates the October 2019 version to reflect extension of the deadline for implementing digital links to VAT return periods starting on or after 1 April 2021;
Statutory parental bereavement pay and leave: employer guide: new guide to the leave entitlement from 6 April 2020;
HMRC1: what you can do if you disagree with HMRC decisions: updates the December 2016 version to include apprenticeship levy, digital services tax and diverted profit tax among the taxes covered, and add the raw tobacco approval scheme and tobacco products manufacturing machinery licencing scheme to the list of indirect taxes;
Factsheet CC/FS11: Penalties for failure to notify: updates the July 2019 version to include digital services tax and diverted profit tax among the taxes to which these penalties apply;
Managing pension schemes service newsletter (April 2020): includes articles on compiling AFT returns on the service, and revised timeline for delivering phase 2 features;
Countdown Bulletin 52: information for pension scheme administrators about reconciliation of HMRC’s pension scheme data following the ending of contracting-out;
VAT Notice 700/44: Barristers and advocates: updated to reflect temporary changes for Covid-19 requiring all correspondence to be sent by email, and payments to be made electronically; and
Restriction on corporation tax relief for interest deductions: updated to confirm that as a temporary measure for Covid-19, HMRC will accept elections by email when they cannot be posted or included with a return.
Notice LFT1: a general guide to Landfill Tax: updates the November 2018 version with the updated standard and lower rates to apply from April 2021 and maximum percentage credit under the landfill communities fund from April 2020;
Notice 700/22: Making Tax Digital for VAT: updates the October 2019 version to reflect extension of the deadline for implementing digital links to VAT return periods starting on or after 1 April 2021;
Statutory parental bereavement pay and leave: employer guide: new guide to the leave entitlement from 6 April 2020;
HMRC1: what you can do if you disagree with HMRC decisions: updates the December 2016 version to include apprenticeship levy, digital services tax and diverted profit tax among the taxes covered, and add the raw tobacco approval scheme and tobacco products manufacturing machinery licencing scheme to the list of indirect taxes;
Factsheet CC/FS11: Penalties for failure to notify: updates the July 2019 version to include digital services tax and diverted profit tax among the taxes to which these penalties apply;
Managing pension schemes service newsletter (April 2020): includes articles on compiling AFT returns on the service, and revised timeline for delivering phase 2 features;
Countdown Bulletin 52: information for pension scheme administrators about reconciliation of HMRC’s pension scheme data following the ending of contracting-out;
VAT Notice 700/44: Barristers and advocates: updated to reflect temporary changes for Covid-19 requiring all correspondence to be sent by email, and payments to be made electronically; and
Restriction on corporation tax relief for interest deductions: updated to confirm that as a temporary measure for Covid-19, HMRC will accept elections by email when they cannot be posted or included with a return.
