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New HMRC guidance

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HMRC has published the following:

  • Use of labour providers: advice on due diligence: updated with further information about when to make a voluntary report to HMRC about payroll outsourcing arrangements, and email requests for VAT registration number checks;
  • Factsheet CC/FS3: Compliance checks visits by agreement or advance notice: updates the October 2015 version with revised guidance on what HMRC will regard as a reasonable excuse for failing to comply with a notice; and
  • Leaflet WTC2: Child tax credit and working tax credit: updated with rates for 2017–18.