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New HMRC guidance

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HMRC has published the following:

  • Notice 60: Intrastat general guide: updates the December 2016 version with an increased threshold of £10,000 for correcting errors on previous declarations;
  • Notice 700/56: Insolvency and VAT: updates the January 2018 version with the correct telephone number for post-deregistration input tax claims;
  • Share fisherman scheme: updated contact address for fishermen registered in Scotland; and
  • Soft drinks industry levy (notice 2): Returns and payments: updated with more information on ways to pay the levy from July 2018.
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