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Latest HMRC guidance

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The following has been published:

  • VAT Notes No. 2 2015, which includes items on road fuel scale charges from 1 May 2015, the alcohol wholesaler registration scheme, and other VAT-related publications;
  • Updated Notice IPT1: Insurance premium tax;
  • Updated guidance on completing the annual tax on enveloped dwellings (ATED) return;
  • Updated VAT Notice 700/63: Electronic invoicing;
  • Updated HMRC guidance on salary sacrifice arrangements.