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New HMRC guidance

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HMRC has published the following:

  • Trusts and estates newsletter (March 2018): this issue includes articles on: agent toolkits; trusts registration service; IHT payment reference numbers; DOTAS guidance for new IHT hallmark; guidance on deemed domicile rules; changes to forms R185; and revised address for ‘mistake’ applications relating to trusts;
  • Pension schemes newsletter 97: includes articles on: relief at source for Scottish income tax; excess relief at source transitional arrangements; reporting overseas transfers on form APSS262; new pensions online service newsletter; master trusts legislation in Finance Act 2018; annual allowance; and outstanding ‘accounting for tax’ charges;
  • Factsheet CC/FS38a: Serial tax avoidance regime: general information: explains the serial tax avoidance regime (STAR), which applies to users of certain defeated tax avoidance schemes counteracted under the GAAR. The STAR will apply where the scheme was entered into on or after 15 September 2016, or before that date if defeated on or after 6 April 2017;
  • Soft drinks industry levy: new collection of guidance notes published;
  • Annual tax on enveloped dwellings returns notice: HMRC has updated its guidance on completing ATED returns to reflect withdrawal of the old online return forms from 31 March 2018. Returns must now be submitted using the ATED online service;
  • VAT Notice 700/1: Should I be registered for VAT: replaces April 2017 version with registration and deregistration thresholds for 2017/18;
  • VAT Notice 700/11: Cancelling your registration: updates April 2017 version;
  • Notice 85C: Anti-forestalling restrictions for cigarettes: updates the August 2016 version with an assumed Budget date for 2018 and revised formula for calculating the allocation;
  • Research and Development tax reliefs: updated with new rates for 2018;
  • Notice LFT1: General guide to landfill tax: updates April 2017 version to reflect legislative changes from 1 April 2018; and
  • Notice 34: Intellectual property rights: updates July 2016 version with new contact details.


Issue: 1393
Categories: News