HMRC guidance updated

HMRC has announced the following publications and updates:

Child Trust Fund

CTF LA Bulletin 18

Customs and excise

Notice 163: Wine production

Notice 162: Cider production

Notice 200: Temporary admission

Notice 221A: Inward processing relief using a simplified authorisation

Gift Aid

Updated guidance and new model declarations

PAYE

CWG2(2012): Employer Further Guide to PAYE and NICs has been amended in three places.

E12 and E13 Helpbooks have been amended in relation to NICs.

Savings income

Guidance on reports required under TMA ss 17, 18 and the EU Savings Directive.

VAT

Notice 700/65: Business entertainment

VAT Notes 1/12: VAT Notes 1 of 2012 includes items on businesses still submitting paper VAT returns, changes to Intrastat, and pre-registration claims.