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Latest HMRC guidance

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The following HMRC guidance has been published:

  • updated FATCA reporting guidance to reflect the latest changes in legislation (see;
  • updated list of car-derived vans and combi vans for reclaiming input VAT;
  • updated HMRC toolkits for income tax losses, capital allowances on plant and machinery, and private and personal expenditure;
  • updated National insurance manual at NIM23800: outlining new guidance for property investors/landlords advising them about their liability to pay class 2 NICs; and
  • Notice 48 giving details of all extra-statutory concessions on indirect taxes in force.