Market leading insight for tax experts
View online issue

New HMRC guidance

printer Mail

HMRC has published the following:

  • Pension schemes newsletter 102: includes articles on manage and register pension schemes service for partnerships, relief-at-source returns and claims, master trusts, and an update on reporting non-taxable death benefits;
  • Notice 196: Registration and approval of warehousekeepers, etc.: updates the November 2017 version;
  • Notice 197: Receipt into and removal from an excise warehouse of excise goods: updates the November 2017 version;
  • Notice 199B: Approved depositories under external temporary storage facility: updates the April 2016 version;
  • Notice 203a: Registered consignees: updates the October 2017 version;
  • Notice 731: Cash accounting scheme: updates the March 2015 version;
  • Factsheet CC/FS1a: General information about compliance checks: updated with information on the type of publicly-available ‘open source’ material HMRC may monitor and retain;
  • Factsheet CC/FS1b: General information about checks by campaigns and projects: updated with information on the type of publicly-available ‘open source’ material HMRC may monitor and retain
  • Criminal investigation policy, powers and safeguards: updated with information on the type of publicly-available ‘open source’ material HMRC may monitor and retain;
  • Data protection: HMRC privacy notice: updated with more information about the complaints process; and
  • Worldwide disclosure facility: link added to the archive of older exchange rates for non-sterling asset valuations.
EDITOR'S PICKstar
Top