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New HMRC guidance

New HMRC guidance includes:

  • Guide for completing paper SDLT1 returns – updated to include information about additional residential properties to take account of the new 3% surcharge from 1 April 2016.
  • Notice 723A: Refunds of VAT in the European Community for EC and non-EC businesses – cancels and replaces the November 2015 version. Contact details for HMRC's VAT Overseas Repayment Unit have been updated (paras 6 and 7).
  • Notice 476: Tobacco products duty – cancels and replaces the August 2015 version. The main change concerns changes to the positioning of the fiscal mark for the introduction of standardised packaging in May 2016.
  • Statement of Practice SP2/2010: Advance Pricing Agreements – Contact details have been updated for an expression of interest in an advance pricing agreement (APA) and for making an APA application in all cases. The previous...

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