Tonnage tax: updated to show that financial year 2018 is an ‘excepted year’ for tonnage tax purposes and to confirm that a tonnage tax election can only be renewed before the 10-year period expires;
Agent toolkits: updated toolkits covering ‘Capital allowances for plant and machinery’, ‘Income tax losses’, ‘Private and personal expenditure’, and ‘Chargeable gains for companies’;
Notice 826: Tariff preferences: imports: updates the July 2017 version with revised periods of validity for preference documents (section 3.7);
Notice 452: Machine Games Duty: updates the November 2017 version;
HMRC privacy notice: updated with information about the General Data Protection Regulation and the Data Protection Act 2018; and
HMRC records management policy: updated to include references to the General Data Protection Regulation.
Tonnage tax: updated to show that financial year 2018 is an ‘excepted year’ for tonnage tax purposes and to confirm that a tonnage tax election can only be renewed before the 10-year period expires;
Agent toolkits: updated toolkits covering ‘Capital allowances for plant and machinery’, ‘Income tax losses’, ‘Private and personal expenditure’, and ‘Chargeable gains for companies’;
Notice 826: Tariff preferences: imports: updates the July 2017 version with revised periods of validity for preference documents (section 3.7);
Notice 452: Machine Games Duty: updates the November 2017 version;
HMRC privacy notice: updated with information about the General Data Protection Regulation and the Data Protection Act 2018; and
HMRC records management policy: updated to include references to the General Data Protection Regulation.
