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New HMRC guidance

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HMRC has published the following:

  • Factsheet CC/FS41: Construction industry scheme: penalties for false registration: new factsheet concerning penalties HMRC may charge where subcontractors provide false information about their business when registering for the construction industry scheme;
  • Factsheet CC/FS7a: Penalties for inaccuracies in returns and documents: updates the December 2016 version, to include apprenticeship levy among the taxes to which these penalties apply;
  • Pension schemes newsletter 91: latest edition including articles on: outstanding relief-at-source returns; draft forms APSS105 and APSS106; pensions online service login details; lifetime allowance scheme administrator look-up service; reporting overseas transfers charge on AFT returns; annual allowance statements; and new HMRC pension scheme registration powers;
  • VAT Notice 709/6: Travel agents and tour operators: updates the March 2002 version with new contact information for HMRC’s customs and indirect tax directorate;
  • Notice 910: How HMRC uses information collected from taxpayers: minor update to the January 2014 version of this code of practice concerning indirect taxes and duties administered by the former HM Customs and Excise;
  • Notice 317: Imports by charities free of duty and VAT: updates the February 2006 version with minor amendments;
  • Notice 701/8: Postage stamps and philatelic supplies: updates the November 2003 version with a new postal address for HMRC's VAT reliefs team;
  • Notice 226: Beer duty: updates the June 2017 version, to reflect the requirement for registered brewers to notify HMRC in writing of any changes to their partners or directors;
  • VAT Notice 700/14: Video cassette films: rental and part-exchange: updates the February 2004 version with minor amendments;
  • Notice 236: Returned goods relief: updates the July 2017 version with additional circumstances under which HMRC will waive the three-year time limit for relief (para 2.5), involving diplomatic, consular or embassy staff and UK armed forces;
  • Notice 147A: Pool Betting Duty: updates the April 2016 version with a new postal address for the national registration unit;
  • Notice 196: Excise goods: registration and approval of warehousekeepers, etc.: updates the February 2017 version with revised contact addresses;
  • Notice 203A: Registered consignees: updates the February 2017 version with a new contact address for the national verification centre;
  • Notice 41: Alcoholic ingredients relief: updates the August 2017 version with a new postal address for submitting relief claim form EX597 and licence application form L5 (paras 5.4 and 6.1.1);
  • Notice 197: Receipt into and removal from an excise warehouse of excise goods: updates the February 2017 version with new contact addresses;
  • Notice 2002: Alcohol wholesaler registration scheme: updates the June 2017 version with a link to the AWRS online service;
  • NIC/Pensions Countdown Bulletin Issue 28: latest edition including articles on: state scheme premium payments; scheme reconciliation service; and guaranteed minimum payment calculations; and
  • Child benefit: coming to or leaving the UK (CH5 notes): updated to reflect an increase from £155 to £157 in minimum weekly earnings EEA or Swiss nationals require to qualify for the right to reside in the UK.