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New HMRC guidance

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HMRC has published the following:

  • Notice 76: Excise duty on gas for use as fuel in road vehicles: replaces the August 2015 version with updated information on notifying HMRC about supplies of gas for use as road fuel and paying the excise duty;
  • Notice 179E: Biofuels and other fuel substitutes: replaces the June 2014 version with updated information on how to make payments;
  • Notice 361: importing museum and gallery exhibits free of duty and VAT: replaces the July 2017 version with a revised section on what to do if you disagree with a HMRC decision;
  • Air passenger duty and connected flights: updated to clarify treatment of flights from the Channel Islands and the Isle of Man;
  • Income tax when you let property: updated with flat-rate mileage rate deductions and property allowance available from 6 April 2017;
  • Register for VAT if you own land with another person: explains when to register jointly and when to register as an individual;
  • Fulfilment house due diligence scheme (Notice FH1): parts of the notice have force of law from 1 April 2018;
  • Former Inland Revenue ESCs: list of former Inland Revenue extra-statutory concessions updated, removing obsolete items to reflect the position as at 6 April 2018;
  • Charities guidance notes: updated chapter 3 (gift aid) with a new section 3.5.6, taking account of the new Scottish rates of income tax;
  • How HMRC works with large businesses: updated with the latest contact information based on the 3-digit tax office code number shown in correspondence.