Employer bulletin December 2016: includes articles on: Autumn Statement; expenses and benefits-in-kind changes; apprenticeship levy; limited companies claiming CIS deductions; Scottish rate of income tax; and automatic re-enrolment obligations;
Agent update 2017 self-assessment special: contains information on HMRC's tools and products to help agents in the run-up to the 2017 self-assessment filing deadline on 31 January;
Trusts & estates newsletter December 2016: includes articles on: offshore penalty regime changes; dividend tax credits after Finance Act 2016; new register of trusts; excepted estates and sales of property during administration period; trust errors involving rectification, mistake, or Hastings-Bass; IHT online trial latest; and using the bereavement helpline;
Taxation of overseas pensions: new chapter 3 (taxation of non-UK registered schemes) added to the draft guidance on changes to the conditions that an overseas pension scheme will have to meet to qualify for UK tax relief from April 2017;
Compliance checks factsheets: updated versions of ‘CC/FS7a: Penalties for inaccuracies in returns’, ‘CC/FS11: Penalties for failure to notify’ and ‘CC/F18a: Late filing penalties’;
Notice 2003: Raw tobacco approval scheme: new notice explaining the approval scheme for those carrying out activities involving raw tobacco in the UK from 1 April 2017;
Notice 476: Tobacco products duty: cancels and replaces the March 2016 version to reflect the new raw tobacco approval scheme and replacement of the national registration unit by the excise processing teams;
Notice 301: Civil penalties for contraventions of customs law: updates the June 2016 version with the new postal address for the national duty repayment centre;
Notice 702: Imports: updates the April 2016 version to reflect the new postal address for the national duty repayment centre and new contact details for post-clearance amendments;
Notice 60: Intrastat general guide: cancels and replaces the January 2016 version to reflect the revised low-value consignments threshold for Intrastat declarations, introduction of the union customs code and consequent removal of references to processing under customs control;
Notice 6: Merchandise in baggage: cancels and replaces the January 2016 version to reflect the increased threshold above which a formal customs declaration is required from 1 January 2017; and
Notice 143: Guide for international post users: cancels and replaces the May 2016 version to reflect the increased thresholds for formal customs declarations and duty relief on small gifts from 1 January 2017.
Employer bulletin December 2016: includes articles on: Autumn Statement; expenses and benefits-in-kind changes; apprenticeship levy; limited companies claiming CIS deductions; Scottish rate of income tax; and automatic re-enrolment obligations;
Agent update 2017 self-assessment special: contains information on HMRC's tools and products to help agents in the run-up to the 2017 self-assessment filing deadline on 31 January;
Trusts & estates newsletter December 2016: includes articles on: offshore penalty regime changes; dividend tax credits after Finance Act 2016; new register of trusts; excepted estates and sales of property during administration period; trust errors involving rectification, mistake, or Hastings-Bass; IHT online trial latest; and using the bereavement helpline;
Taxation of overseas pensions: new chapter 3 (taxation of non-UK registered schemes) added to the draft guidance on changes to the conditions that an overseas pension scheme will have to meet to qualify for UK tax relief from April 2017;
Compliance checks factsheets: updated versions of ‘CC/FS7a: Penalties for inaccuracies in returns’, ‘CC/FS11: Penalties for failure to notify’ and ‘CC/F18a: Late filing penalties’;
Notice 2003: Raw tobacco approval scheme: new notice explaining the approval scheme for those carrying out activities involving raw tobacco in the UK from 1 April 2017;
Notice 476: Tobacco products duty: cancels and replaces the March 2016 version to reflect the new raw tobacco approval scheme and replacement of the national registration unit by the excise processing teams;
Notice 301: Civil penalties for contraventions of customs law: updates the June 2016 version with the new postal address for the national duty repayment centre;
Notice 702: Imports: updates the April 2016 version to reflect the new postal address for the national duty repayment centre and new contact details for post-clearance amendments;
Notice 60: Intrastat general guide: cancels and replaces the January 2016 version to reflect the revised low-value consignments threshold for Intrastat declarations, introduction of the union customs code and consequent removal of references to processing under customs control;
Notice 6: Merchandise in baggage: cancels and replaces the January 2016 version to reflect the increased threshold above which a formal customs declaration is required from 1 January 2017; and
Notice 143: Guide for international post users: cancels and replaces the May 2016 version to reflect the increased thresholds for formal customs declarations and duty relief on small gifts from 1 January 2017.
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