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Latest HMRC guidance

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Additional HMRC guidance includes:

  • Revenue & Customs Brief 11/2015: Reclaiming aggregates levy following reinstatement of exemptions sets out the process for eligible businesses on reclaiming tax paid since 1 April 2014, following the restoration of certain UK aggregates levy exemptions that were suspended under an EU state aid investigation. Claims may be made from 1 August 2015 when the relevant legislation in the summer Finance Bill 2015 comes into force. See; and
  • updated Notice 700/45 explaining how to correct VAT errors and make adjustments or claims.