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New HMRC guidance

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HMRC guidance includes:

  • VAT Notice 700/1: Should I be registered for VAT: cancels and replaces the September 2016 version. More information has been added on the ‘fit and proper’ criteria for UK tax representatives appointed by overseas traders;
  • IHT residence nil rate band: new guidance on the additional IHT nil-rate band available for a deceased individual's residence inherited by direct descendants on or after 6 April 2017; and
  • Employment allowance: updated overview to clarify the circumstances in which employers should not stop their claim before the year end.
Issue: 1332
Categories: News