Market leading insight for tax experts
View online issue

New HMRC guidance

printer Mail

HMRC guidance includes:

  • Excise Notice 69A: Aircraft and ship stores: cancels and replaces the April 2002 version and Notice 198: Duty Free Aircraft Stores to reflect the Excise Goods (Aircraft and Ship’s Stores) Regulations 2015;
  • VAT Notice 700/56: Insolvency: cancels and replaces the November 2015 version to update various contact details;
  • Notice IPT1: Insurance premium tax: cancels and replaces the February 2016 version to reflect the standard rate rise from 9.5% to 10% that came into effect on 1 October 2016;
  • Creative industry tax reliefs: guide updated to include orchestra tax relief and advice that companies receiving more than €500,000 a year in state aid will have certain details published on the European Commission website; and
  • PAYE reporting for employment intermediaries: new telephone contact details for queries on sending reports.