HMRC guidance

New HMRC guidance includes:

·        TIIN on country by country reporting: updated to reflect publication of final regulations in SI 2016/237;

·        Agent Update 52 (January/February 2016): HMRC’s bi-monthly round-up of the latest developments in tax, HMRC service and consultations;

·        Notice 431: Visiting forces: cancels and replaces the January 2015 version. It concerns VAT-registered businesses making tax and duty-free supplies to NATO forces in the UK and has been updated for the introduction of a new ‘Allied Command Operations Purchase Card’;

·        Notice 832: Tariff preferences - rules of origin for Mexico: cancels and replaces the May 2012 version. The main changes involve contact information for the tariff classification service and replacement of the terms ‘European Community’ and ‘EC’ by ‘European Union’ and ‘EU’ throughout;

·        Notice 828: Tariff preferences - rules of origin for various countries: cancels and replaces the September 2013 version. The main changes involve contact information for the tariff classification service and replacement of the terms ‘European Community’ and ‘EC’ by ‘European Union’ and ‘EU’ throughout;

·        Notice 770: Imported goods - end-use relief: cancels and replaces the December 2013 edition; and

·        NIC/Pensions Countdown Bulletin Issue 14 – ending of contracting-out: latest in a series of HMRC bulletins for pension scheme administrators and trustees relating to the ending of NICs contracting-out in April 2016 with the introduction of single-tier pensions. This edition includes: cut-off date for scheme reconciliation service; and frequently-asked questions about new state pension.