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New HMRC guidance

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HMRC has published the following:

  • Employer Bulletin issue 71: latest issue of the bi-monthly bulletin, including articles on changes to PAYE settlement agreements and termination payments, as well as reminders for users of the construction industry scheme;
  • Trusts and Estates Newsletter special edition: sets out new timelines for processing IHT400 returns, with HMRC aiming to inform taxpayers not later than 12 weeks after issuing initial calculations whether they intend to carry out compliance checks;
  • Agent update 65: latest bi-monthly round-up of the latest developments in tax, HMRC service and consultations for accountants and tax professionals;
  • Notice 340: Importing scientific instruments free of duty and VAT: updates the July 2017 version with revised details of the procedure for challenging an HMRC decision (s 1.5);
  • Notice 342: Importing miscellaneous documents and other related articles free of duty and VAT: updates the July 2017 version with revised details of the process for challenging an HMRC decision (s 1.5);
  • Notice 700/1: Should I be registered for VAT: updates the November 2016 version to reflect the new requirements for online marketplace operators to carry out certain checks on sellers (s 13.2), which came into effect from 15 March 2018;
  • Notice 117: Authorised economic operator: updates February 2010 version with changes to the appeal process;
  • Notice 199A: Temporary storage: updates the May 2016 version with revised details of the procedure for challenging an HMRC decision;
  • Notice 301: Civil penalties for contraventions of customs law: updates the December 2016 version with the revised procedure for asking HMRC to review a case (s 6.1);
  • Notice 364: Importing decorations and awards free of duty and VAT: updates the July 2017 version with revised details of the procedure for challenging an HMRC decision (s 1.4);
  • Worldwide disclosure facility: updated with a new section on making a disclosure for someone who has died; and
  • Agent toolkits: HMRC has updated the compliance toolkits for ‘Expenses and benefits from employment’, ‘NICs and statutory payments’, ‘CGT for land and buildings’, ‘CGT for shares’, ‘Directors’ loan accounts’, and ‘Trusts and estates’.
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