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New HMRC guidance

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HMRC has published the following:

  • Notice 700/22: Making Tax Digital for VAT: updates the July 2018 version to clarify the turnover test based on the VAT threshold from April 2019, and to confirm that for businesses deferred until October 2019, the soft-landing period for establishing digital links between software applications will also be extended for a further 12 months until 30 September 2020;
  • How to make a voluntary disclosure: updated to refer to the online form COMP1a, which taxpayers can use to authorise an agent to act temporarily in relation to disclosures for periods specified on the form;
  • Use alternative dispute resolution to settle a tax dispute: updates the February 2016 version with more information on the types of dispute for which ADR can and cannot be used;
  • Notice 366: Importing biological and chemical substances for research free of duty and VAT: new contact telephone number for the national import reliefs unit;
  • VAT Notice 701/41: Sponsorship: updates the March 2002 version, including a new section on crowdfunding;
  • VAT Notice 723A: Refunds of VAT paid in the EU for businesses established elsewhere: updates the September 2018 version to clarify what is required on a certificate of status;
  • Notice CCL1/3: Climate change levy reliefs and special treatments for taxable commodities: updates the March 2018 version;
  • Relief at source pension schemes newsletter: January 2019 issue containing articles on Scottish Budget for 2019/20, Welsh taxpayers, residency status reports for 2019/20, and excess relief claims; and
  • NIC/pensions countdown bulletin issue 41: latest edition of the bulletin providing additional guidance for pension scheme administrators following the ending of contracting-out in April 2016.
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