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New HMRC guidance

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HMRC has published the following:

  • VAT on supplies of digital services to private consumers: updated with a link to the VAT Supply and Consideration Manual (VATSC80000), for information on determining whether service packages should be treated as a single, bundled, supply, or multiple separate supplies;
  • Notice AGL1: Aggregates Levy: updates the November 2016 version with the new process for submitting returns online and the issue of new 15-digit registration numbers;
  • Apprenticeship levy: Department for Education guidance updated to reflect availability of the online apprenticeship service for registration and more information on using funds in apprenticeship service accounts;
  • Employer Bulletin: February 2017 issue of the bi-monthly bulletin includes articles on: end-of-year reporting; real-time PAYE code adjustments; payrolling expenses and benefits; summary of changes from April 2017; apprenticeship levy; valuing benefits-in-kind; CIS subcontractor verification moves online; direct recovery of PAYE debts; off-payroll work in the public sector; NMW and NLW increases; new guidance on 'negative taxable earnings' from employment; Scottish rate of income tax; new guidance on notional PAYE payments; pensions automatic enrolment; and new student loan thresholds.
Issue: 1342
Categories: News