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New HMRC guidance

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HMRC has published the following:

  • Pension schemes newsletter 89: includes articles on: relief-at-source test service; annual return reporting requirements; lifetime allowance look-up service delayed; reporting non-taxable death benefits; and phased introduction of new pensions online service from April 2018;
  • VAT Notice 714: zero rating young children’s clothing and footwear: updates the March 2015 version; and
  • Let property campaign: examples of tax errors landlords make: revised case studies showing some of the most common tax errors when renting out property.
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