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New HMRC guidance: 8 March 2019

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HMRC has published the following:

  • Pension schemes newsletter 107: including articles on relief at source returns, master trusts authorisation application deadline, reporting non-taxable death benefits, and registering as a scheme administrator through the Managing Pension Schemes service;
  • Off-payroll working rules (IR35) for public authorities: updated with examples of services contracted-out by public authorities to which the rules may not apply;
  • Notice 700: The VAT guide: updated for changes in relation to ‘unfulfilled supplies’ (paragraphs 8.13.1 and 14.2.3);
  • VAT Notice 701/36: Insurance: updated in relation to input tax recovery on specified supplies of insurance-related services;
  • VAT Notice 701/49: Finance: updated with revised treatment of personal contract purchases;
  • VAT Notice 709/3: Hotels and holiday accommodation: updated for changes in relation to ‘unfulfilled supplies’;
  • VAT Notice 709/5: Tour operators margin scheme: updated for changes in relation to ‘unfulfilled supplies’ (paragraph 6.1)
  • Countdown bulletin 43: latest bulletin for pension scheme administrators about the end of contracting-out;
  • Notice 199B: Approved depositories under external temporary storage facility: updated to confirm that all existing external temporary storage facility approved depository approvals will expire on 1 May 2019;
  • Notice 3001: Customs special procedures for the Union Customs Code: updated address for HMRC’s authorisations and returns team.
Issue: 1434
Categories: News