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New HMRC guidance

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HMRC has published the following:

  • Notice 2002: Alcohol Wholesaler Registration Scheme: updates the March 2018 version with an amendment to Annex A, to clarify when certain items need to be kept as records;
  • Notice 831: European Union binding origin information: updates the previous version in September 2018 with corrected references to EU legislation (para 1.5) and revised contact details in paras 1.6 and 2.3;
  • VAT Notes 2018 Issue 3: includes articles on: VAT repayments by Bacs; revised guidance on changes to the cost-sharing exemption; update on fulfilment house due diligence scheme; and new guidance on making tax digital;
  • Relief at source pension schemes newsletter (September 2018): contains articles on: annual returns of information for 2017/18; notification of residency status report for 2019/20; members without a valid NINO; and amendments to APSS105 and APSS106 repayment claim forms to include Welsh taxpayers; and
  • Tobacco products manufacturing machinery licensing scheme (TOBPMMLS) manual: new manual covering the licensing scheme which came into effect on 1 August 2018.