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New HMRC guidance

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  • Agent update 57: bi-monthly round-up for December 2016/January 2017 of the latest developments in tax, HMRC service and consultations;
  • Pension schemes newsletter 83: includes articles on: Autumn Statement measures affecting foreign pensions and consultation on money-purchase annual allowance reduction; lifetime allowance protection; reporting unauthorised borrowing; reporting serious ill-health lump sums; relief-at-source annual returns for 2015/16; overseas pension schemes; and Scottish rate of income tax digital channel for relief-at-source;
  • Notice 3001: customs special procedures for the union customs code: notice and Annexes A, C and D updated;
  • Excise notice 179: motor and heating fuels: general information and accounting for excise duty and VAT: cancels and replaces the April 2016 version;
  • Notice 830: tariff preference: new general system of preference rules of origin: cancels and replaces the April 2015 version;
  • VAT notice 701/10: zero-rating of books and other forms of printed matter: cancels and replaces the June 2015 version;
  • HMRC toolkits: updated versions of: VAT input tax; VAT output tax; and VAT partial exemption;
  • Automatic exchange of information: updated checklist for new users in the registration guidance;
  • Pay apprenticeship levy: guide to when payments are due and monthly reporting to HMRC;
  • Follower notices and accelerated payments: brief guide on what to do if you receive a notice; and
  • Student loan repayments: updated to explain what employers must do after receiving a generic notification service reminder for student loans through their online PAYE account.
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