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New HMRC guidance

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HMRC has published the following:

  • Employer Bulletin 73: the latest issue of the bi-monthly bulletin for employers includes a summary of draft legislation relating to the tax treatment of employment income published with draft Finance Bill 2019 on 6 July;
  • Trusts and estates newsletter: August 2018: includes revised guidelines increasing the suggested level at which IHT valuations should be sought for individual items within an estate, and clarification of new timelines for processing IHT400 accounts;
  • Agent Update 67: latest bi-monthly round-up of developments in tax, HMRC service and consultations for accountants and tax professionals;
  • Property rental toolkit: updated for 2017/18 self-assessment tax returns;
  • Notice 452: Machine Games Duty: updates the May 2018 version;
  • Tax information and impact note on the Machine Games Duty (Amendment) (EU Exit) Regulations, SI 2018/866: explanation of the regulations which came into force on 16 August;
  • Notice 760: Customs freight simplified procedures: updates the April 2018 version;
  • Notice 827: European Union preferences: export procedures: updates the July 2018 version;
  • Notice 700/57: Administrative agreements with trade bodies: updates the April 2005 version;
  • VAT Notice 749: Local authorities and similar bodies: updates the February 2016 version;
  • Notice FH1: Fulfilment house due diligence scheme: updated to show that registration can now be cancelled, or details amended, using the online service; and
  • former Inland Revenue ESCs: list updated to reflect the status at 6 April 2018.