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New HMRC guidance: 1 November 2019

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  • Agent update issue 74: latest edition of HMRC’s bi-monthly round-up for tax agents and advisers;
  • Capital allowances for plant and machinery toolkit: updated for 2018/19 self-assessment tax returns;
  • Apply for advance assurance on a venture capital scheme: updated to confirm that applications may be completed by trustees of charitable trusts and by agents with proper authorisation, and to explain that checklists appropriate to the type of scheme for which advance assurance is sought must also be completed and sent with each application;
  • CC/FS7c: Penalties for careless inaccuracies relating to tax avoidance: new factsheet on penalties applying to returns or documents for tax periods beginning on or after 6 April 2017 and ending after 15 November 2017;
  • NMW FS3: Guidance notes on the notice of underpayment: factsheet on national minimum wage enforcement notices updated with a link to guidance on paying penalties;
  • VAT Notice 735: Domestic reverse charge procedure: updates the June 2019 version with more information on the reverse charge for renewable energy certificates; and
  • Notice 476: Tobacco products duty: updates the August 2019 version with amendments to annex 1 specifying the fiscal mark to be used on tobacco products before 20 May 2019; and
  • Find out about the investment manager exemption for non-residents: updated with new contact details.
Issue: 1463
Categories: News