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HMRC guidance: 17 May 2019

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HMRC has published the following:

  • Factsheet CC/FS11: Penalties for failure to notify: updates the January 2018 version;
  • Notice 301: Civil penalties for contraventions of customs law: updates the July 2018 version with a new section on what constitutes a serious error (section 3.2);
  • Get a share scheme valuation from HMRC: revised to cover valuations for company share option plans and SAYE schemes, in addition to enterprise management incentives schemes and share incentive plans; and
  • Shares and assets valuations for tax: revised guide to the work of HMRC’s specialist shares and assets valuations (SAV) team, including post-transaction valuation checks.
Issue: 1443
Categories: News
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