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New HMRC guidance

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HMRC has published the following:

  • air passenger duty: expanded with a group of new pages for aircraft operators covering specific aspects of APD;
  • creative industry tax reliefs: updated with the addition of museums and galleries exhibition tax relief, which was introduced in April 2017;
  • Notice 236: Returned goods relief: updates the September 2017 version with a new section about declarations for pleasure craft (section 4.7);
  • Notice 744C: Ships, aircraft and associated services: updates the July 2011 version with the main changes in sections 2, 4 and 8;
  • factsheet CC/FS1a: General information about compliance checks: updates the November 2017 version with details of open-source information HMRC may collect and use when dealing with compliance checks;
  • factsheet CC/FS1b: General information about checks by campaigns and projects: updates the November 2017 version with details of open-source information HMRC may collect and use when dealing with compliance checks;
  • factsheet CC/FS1c: Compliance checks into certain large and complex businesses: updates the November 2017 version with an additional section on open-source information HMRC may collect and use when dealing with compliance checks; and
  • factsheet CC/FS1d: General information about compliance checks into excise matters: updates the November 2017 version with details of open-source information HMRC may collect and use when dealing with compliance checks.
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