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New HMRC guidance

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HMRC has published the following:

  • Notice 196: Excise goods: registration and approval of warehousekeepers, etc.: updates the October 2017 version with an amended fax number for the National Warrant Processing Unit in s 14;
  • Notice 197: Receipt into and removal from an excise warehouse of excise goods: updates the February 2017 version with revised contact addresses; and
  • Completing paper SDLT1 returns: updated to include code 32 for the new relief for first-time buyers.
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