Notice 701/49: Finance: cancels and replaces the January 2013 version with update guidance on prompt payment discounts in para 4.4;
Notice 100: Customs flexible accounting system: updates the November 2013 version for the introduction of faster payments and the new Salford accounting centre office address;
Notice 39: spirits production in the UK: updates the January 2012 version with a number of changes for the sector;
Worldwide disclosure facility, Let property campaign, Second incomes campaign: updated to include disclosures for tax years up to and including 2015/16;
Non-statutory clearance service: Annex C on IHT business property relief updated, specifying that HMRC won’t give clearances in respect of the ‘settlements legislation’, or non-charitable trust deeds or settlements;
PAYE reporting for employment intermediaries: updated with new section on appealing against penalty notices for late or incorrect reports;
Bank, building society interest returns and returns of ‘other interest’ by financial institutions: version for 2017/18 issued to reflect the common reporting standard replacing EU savings directive and fully reportable countries list; and
Corporation tax mandatory online filing at the end of a company’s life: updated to improve clarity.
Notice 701/49: Finance: cancels and replaces the January 2013 version with update guidance on prompt payment discounts in para 4.4;
Notice 100: Customs flexible accounting system: updates the November 2013 version for the introduction of faster payments and the new Salford accounting centre office address;
Notice 39: spirits production in the UK: updates the January 2012 version with a number of changes for the sector;
Worldwide disclosure facility, Let property campaign, Second incomes campaign: updated to include disclosures for tax years up to and including 2015/16;
Non-statutory clearance service: Annex C on IHT business property relief updated, specifying that HMRC won’t give clearances in respect of the ‘settlements legislation’, or non-charitable trust deeds or settlements;
PAYE reporting for employment intermediaries: updated with new section on appealing against penalty notices for late or incorrect reports;
Bank, building society interest returns and returns of ‘other interest’ by financial institutions: version for 2017/18 issued to reflect the common reporting standard replacing EU savings directive and fully reportable countries list; and
Corporation tax mandatory online filing at the end of a company’s life: updated to improve clarity.
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